摘要
国库集中支付制度的实施,在预算管理等方面改善和促进了高校的财务管理工作,但这种新的资金拨付方式也给高校的财务管理带来新的问题。其影响具体体现在预算管理、资金管理、会计核算及财务风险等方面。对此,要进一步完善预算管理制度,调整会计核算,以消除该制度对高校财务管理的负面影响。
The implementation of centralized state treasury payment system in the budget management improves and promotes the university＇s financial management, but this new fund appropriation way also brings new problems to the financial management of colleges and universities . The article will analyze the centralized state treasury payment system＇ s influence to the university financial control from various aspects of budget management, financial management, accounting and financial risk and will put forward the countermeasure proposal.
关键词
国库集中支付制度
财务管理
对策
centralized state treasury payment system
financial management
counterme asures
