高校国库集中支付的实践与探讨

The practice and discussion on college treasury centralized payment

国库集中支付是目前国家财政管理制度改革的一项重要内容,随着国库集中支付制度在高校的实施,这项改革对高校的财务管理理念和职能产生了深远的影响。文章论述了这项制度在高校具体实施过程中起到的积极作用以及所引发的问题,并对高校推进国库集中支付制度改革进行探讨。

The system of centralized treasury payment, which is considered as a significant part Of the nowadays reformation in state financial management, is being implemented in universities across China, which has greatly influenced on the managing patterns and the functions of the financial management in insititutiOns.This thesis discusses the active role played by the system when it is being put into practice in universities as well as the problems caused by the inplementation of the policy and the suggetions to solving the problems.