完善高校国库集中支付问题的探讨

Research on the Perfection of University National Treasury Centralized Payment Issue

随着国库集中支付制度改革范围的扩大和不断深入,从2004年起,国库集中支付制度也在全国高校推广实施。国家对教育投入的财政性资金拨付方式开始发生根本性变革,也引发了高校财务管理的重大变化。本文分析了国库集中支付制度对高校的影响,结合高校的特点和实际情况,提出了与国库集中支付相适应的预算管理制度、会计核算办法、财务管理办法和内控制度。

With the expansion and depth of its reform, National Treasury Centralized Payment System has been popularized and carried out since the year 2004. The appropriation ways of financial funds that the state goverment put into education begin to make radical reforms, which leads to great changes in university finance management faced with new situation and environment how to adjust to development has become a question to consider for a university finance worker.