摘要
国库集中支付是当前我国财政管理制度改革的一项重要内容,在高校实施国库集中支付制度,对高校的财务管理和会计核算产生了深刻的影响.分析了高校实行集中支付制度的情况,指出了高校实行集中支付制度过程中出现的问题,针对具体的问题提出了相应的建议.
Centralized treasury payment system is an important part of current reform of financial management in China.The implementation of a centralized treasury payment in university had a profound impact for the university＇s financial management and accounting.This paper analyzed centralized payment system of university,noted the problems of centralized payment system in university and issued specifically for the corresponding recommendations.
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2011年第1期125-128,共4页
Journal of Harbin University of Commerce：Natural Sciences Edition
关键词
集中支付制度
财务管理
会计核算
高校
centralized payment system
financial management
accounting
university
