摘要
国库集中支付制度的改革是财政支出改革的一项重要内容,实行国库集中支付对高校预算管理、资金运行、会计核算等方面产生了重大影响,论述了国库集中支付实施过程中对高校财务管理起到的积极影响,以及存在的问题,提出了应对措施。
State treasury centralized payment is an important part of financial payment reform,whose implementation have great effect on budget management,funds movement,and accounting calculation.Positive effect of state treasury centralized payment on college financial management was explained,as well as the existing problems and countermeasures.
出处
《江苏海洋大学学报（人文社会科学版）》
2010年第5期123-125,共3页
Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）
关键词
国库集中支付
高校
财务管理
影响
state treasury centralized payment
colleges
financial management
effect
