浅析国库集中支付制度下的高校财务管理

Analysis of University Financial Management Under the System of State Treasury Centralism Payment

实施国库集中支付制度是高校面临的一项根本性的财务变革,其推行不可逆转。文章基于分析实施国库集中支付制度带来变化的基础上,揭示高校现行财务管理在推行国库集中支付中存在财务预算方法、会计核算体系与国库集中支付不适应,财务管理观念、制度滞后和财务管理电子化、信息网络化水平不能满足国库集中支付的要求等方面问题,提出更新观念、加强预算编制管理工作、支付信息系统建设和高校财务人员的业务培训、提高会计信息化程度、高校预算水平、解决好高校会计集中核算与国库集中支付的关系、建立满足内部管理和集中支付需要的项目核算体系等对应措施,以顺利推进国库集中支付制度的实施。

To implement the system of state treasury centralism payment is a fundamental and irreversible financial transformation China's universities face.Based on the analysis of the change resulting from implementing the system of state treasury centralism payment,the paper reveals some problems in carrying out the systerm,such as the financial budget method and the accounting system being not suitable,the financial control idea and system being lagged,the financial computerization and the information networking level not satisfying the request,and so on.Finally,is puts forward corresponding measures,such as renewing ideas,strengthening the supervisory work in budget drafting,payment information system construction and financial personnel's professional training,enhancing accountant informationization degree and budget level,solving relations between university centralism accounting and the state treasury centralism payment,and establishing accounting system which satisfies the needs of internal management and centralism payment,and so on.