独立法人视角下国库集中支付对高校财务运行能力的影响

The Influence of the Centralized Treasury Payment System to the Financial operation of University in view of Independent Legal

国库集中支付制度将财政部门、高校和支付银行关联起来,加强了财政部门对下拨财政资金的监管,提高了财政资金的使用效率和透明度。此项改革在高校的推行,是对高校财务原有管理模式的重大改革,具有许多积极作用。改革对高校的财务能力也产生了较大的冲突和影响,高校的独立法人性质及其特点是问题产生的主要原因。无论是政府还是高校层面都应针对产生的问题,采取有针对性的政策和改进措施。

The centralized treasury payment system produces the positive impacts on universities in the process of implementation. It connects the universities with the financial department and bank. In order to improve the efficiency of financial funds, it makes the financial department to strengthen the supervision of financial funds. At the same time, universities have also encountered many problems to be solved on financial operation. Then the thesis analyzes the causes of negative affects further of the independent legal of university. Both the government and university should offer eoiresponding recommendations.