基于国库集中支付制度的高校财务管理机制重构

Reconstruction of College Financial Management Mechanism Based on Treasury Single Account System

国库集中支付作为一种财政制度,已在高校广泛推行。政府通过将预算内和预算外收入全部纳入国库集中支付来加强对高校的财务监督。这一制度安排引发了财务管理上需要深入研究的新问题。对此,高校应当积极应对,从预算管理机制、核算管理机制、风险管理机制的重构上开启新思路,拿出新举措,实现整体上的制度跟进。

Treasury single account,a fiscal system,has been put into wide use in colleges and universities.By centralizing the budgetary and extra-budgetary revenue into the treasury single account,the Central Government attempts to strengthen its supervision over the financial management of higher institutes.The system triggers a new problem that needs researching in financial management.It follows that colleges and universities are to take a positive stand and give it a second thought in the reconstruction of budget management mechanism,accounting management mechanism and risk management mechanism.New measures are to be taken so as to keep pace with the system.