浅论国库集中支付制度下的高校财务管理

Shallow theory under the Treasury centralized paying system of financial management of colleges and universities

作为国库集中收付制度的重要组成部分,国库集中支付制度以计算机技术的发展和广泛应用为基础,是历史发展和社会进步的必然产物。国库集中支付严格区分了财政资金和自有资金,其支付方式的改变必然对学校目前的预算分配、资金管理、会计核算财务风险等方面带来很大的变化,对高校传统的财务管理模式带来较大的影响。通过对高校国库集中支付制度重要性的分析,指出国库集中支付制度对高校财务管理的影响以及目前存在的问题,并提出改进措施和建议。

As an important part of Treasury＇s concentration of accepting and paying system,the Treasury centralized paying system is based on the development and wide application of computer technology,and is therefore an inevitable outcome of historical development and social progress.The treasury centralized paying system strictly distinguishes the financial capital from its own funds.The change in payment will not only bring about big changes in the aspects of budget allocation of schools,fund management,accounting financial risks and so on,but also it will affect the traditional financial management mode to a large extent.By analyzing the importance of the Treasury centralized paying system in colleges and universities,this paper points out the effects that are generated by this system on financial management of universities and the current problems,and proposes some approaches and suggestions that should be adopted.