高校财务集中管理有关问题探讨

Discussion on the Issues of Financial Centralized Management in Colleges

设立会计核算中心体制是实现高校财务集中管理的有效机制。确定会计核算中心的地位和职能，明确会计核算中心与财务部门及各二级单位的关系，规范高校财务行为，完善核算中心制度，加强财务管理，提高资金使用效益，有利于为高校事业发展创造良好的经济环境。

Setting up account center is an effective system to realize financial centralized manage- ment in colleges. Defining the position and function of account center, clearing the relationship a- mong account center, financial division and the second units, standardizing havior, improving account center system, strengthening financial management use effect can supply a good environment for colleges development.