高校国库集中支付制度现状思考

国库集中支付制度是我国财政国库管理制度改革的重要举措之一,但是,笔者根据财务管理的工作实践,认为我国的高等院校具有一定的特殊性,现行国库支付制度并不完全适合高校,因此,对高校实行国库集中支付制度进行探讨。

State treasury centralism payment system is one of the most important measures of treasury management reform of our country. According to the financial management practice, the anthor holds that the higher education universities andcolleges have their own characteristics, the present centi＇alized treasury payment system does not fit universities and colleges completely , and thus provides research on the implementation of centralized treasury payment system in universities and colleges.