摘要
国库集中支付是当前我国财政管理制度改革的一项重要内容，在高校实施国库集中支付制度，对高校的财务管理和会计核算产生了深刻的影响。本文针对高校财政资金实行国库集中支付制度改革的认识及实施过程中遇到的问题谈谈一些自己的看法。
Treasury concentrated payment system is an important part in the current reform of China＇s financial management system. It has a profound impact on financial management and accounting of institutes of higher education when they are carrying out treasury concentrated payment system. This essay puts forward views on the phenomenon that financial capital of institutes of higher education carry out treasury concentrated payment system and the problems rising in the process.
出处
《上海管理科学》
2009年第1期79-81,共3页
Shanghai Management Science
关键词
高校
国库集中支付制度
Institutes of higher educations Treasuryconcentrated payment system
