摘要
本文在综述部属高校财政资金收支改革内容的基础上,分析并判断财政资金收支制度改革对部属高校财务管理的影响,归纳总结收支制度改革推进过程面临的主要实践问题,并依此探讨了在部属高校领域进一步深化财政资金收支制度改革的策略。
On the basis of the content summary of treasury centralized receipts and payments system reform, this paper analyzes and forecasts the affects of reform to the financial management activities in universities directly under MOE. , concludes the main practice problems in the progress of reform, and then probes the strategies which will help to further reform in universities directly under MOE.
出处
《财经问题研究》
CSSCI
北大核心
2008年第5期53-58,共6页
Research On Financial and Economic Issues
关键词
国库集中收付制度
部属高校
财务管理
treasury centralized receipts and payments system
universities directly under MOE.
financial management
