国库集中支付制度在高等院校实行的问题和建议

The Application of Centralized Treasury Payment System(CTPS) in Universities and Colleges

2010年9月26日,财政部下发了财库[2010]104号《中央单位教育收费收缴管理暂行办法》的通知通知中对教育收费收缴工作作了具体要求。国库集中支付是目前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,对高校的预算管理、财务管理、会计核算产生了深刻的影响。文章将国库集中支付制度与通知相结合论述了这项制度在高校具体实施过程中所引发的问题,并对此提出意见和建议。

In September 26, 2010, Ministry of Finance issued the Notification of 2010 No.104 Provision, Administration of Educational Tuition Fees Collection for Central Government Organizations. It regulates the collection of education fees in central government organizations. Centralized Treasury Payment System （CTPS） is one of the important aspects in the reform of China＇s finance administration system. The application of CTPS in universities and colleges will exert a widespread and profound influ- ence on budgeting, finance and accounting management. This paper discusses the requirements of the 104 Provision, analyzes the problems and possible solutions with respect to the implementation of CTPS.