高等学校实行国库集中支付制度存在的问题及应采取的措施

The Existing Problems and Solutions for Higher-education Universities to Implement Centralized System of Treasury Payment

国库集中支付制度改革作为我国财政国库管理制度改革的重要内容之一,从根本上解决了过去财政性资金层层拨付,流转环节多的状况。一方面杜绝了截留、挤占、挪用等不良现象,另一方面,在一定程度上对从源头治理和防止腐败现象的产生具有一定的积极作用。这一制度的实施,对会计人员素质、部门预算的编制水平以及高校财务管理和相应财务制度建设方面都提出了较高的要求。

The reform on the centralized system of treasury payment, as one of the important contents in the institutional reform of China＇s financial treasury management, has fundamentally solved the situation of previous level-upon-level financial appropriation with excessive circulation procedures. On one hand, it has put an end to the adverse phenomena such as withholding, seizure, embezzlement, etc. On the other hand, it has played a certain positive role in the radical punishment and prevention against the corruption. To implement such system requires more in the quality of accounting personnel, the level to work out departmental budget, the management of financial affairs in higher-education universities and their construction in the corresponding financial affairs system.