浅议实行国库集中支付制度对高校财务会计的影响

The Influence of Centralized Means of State Treasury Payment on Financial Accounting in Institutions of Higher Learning

高校纳入国库集中支付制度改革后,其财务会计:预算编制、会计科目设置、会计核算、财务收支、日常会计工作等方面会发生相应的变化。通过对这些变化作具体的探讨,以期能对正确应对改革后工作中可能会出现的一些变化有所帮助。

Financial accounting changes since institutions of higher learning adopt centralized means of state treasury payment, including budget arrangements, establishments of accounting items, accounting, financial revenue and expenditure, daily accounting affairs. These changes were dealt with for the purpose of helping solve problems in the future work in financial accounting in institutions of higher learning.