石家庄高校实施国库集中收付制度改革的探讨

On the centralized collection and payment in Shijiazhuang colleges

国库集中收付制度是现代公共财政框架的重要基石,对增强国家对财政资金的管理和监督力度具有重要意义。石家庄市高校实施国库集中收付制度面临自身理财地位、财务管理模式以及会计核算等方面的变化和难题。为保证国库集中收付制度的顺利实施,需加强制度建设,强化预算管理,完善会计核算,完善信息系统建设,加强会计队伍建设。

The financing system of centralized collection and payment is considered as a foundation for modern public financing,which is easy to supervise and manage. This study takes Shijiazhuang as an example. Colleges are faced with the difficulties in financing, alteration of financial management mode, and settlements. It is argued,therefore, disciplines are to be maintained, the budgeting and accounting improved, and an information system established