我国高校国库集中支付制度改革的制度困境

Discussion on System Predicament in the Reform of Treasury Centralized Payment System of China's Colleges and Universities

我国高校国库集中支付制度改革已有好几年的历史,但改革带来的制度效应以及财务预算、核算效率的变化并未达到政府的预期。阐述了我国高校国库集中支付结构的困境,分析了我国高校国库集中支付改革存在的问题,探讨了我国高校国库集中支付制度的制度改进和路径依赖。

The reform of treasury centralized payment system of China＇ s colleges and universities has been around for a number of years, but the system effect and the changes of financial budget and accounting efficiency brought about by the reform do not reach the expectations of the government. This paper expounds the predicament of treasury centralized payment system of China＇ s colleges and universities, analyzes some problems existing in the reform of treasury centralized payment system of China＇s colleges and universities, and probes into the system improvement and path dependence of treasury centralized payment system of China＇ s colleges and universities.