高校国库集中支付制度的完善路径

On the Perfect Path of Centralized Payment of National Treasury in Colleges and Universities

国库集中支付是以国库单一账户体系为基础,以健全的财政支付信息系统和银行实时清算系统为依托,由预算单位提出申请,经审核机构(国库集中支付执行机构或预算单位)审核批准后,将资金通过单一账户体系支付给收款人的制度。高校国库集中支付制度是国家建立和完善现代财政国库管理体系的奠基石,有利于加强各高校的财务管理,提高高校的资金管理水平和效率,同时加大财政部门对财政资金收支全过程的监督力度。

The centralized payment of national treasury is based on the single account of national system treasury and relies on the sound financial payment information system and the real-time bank clearing system. When payment is made, the budgetary unit submits an application. After examination and verification by the prescribed auditing organ (the executive or budgetary unit of centralized treasury payment), the funds are paid to the payee through the single account system. It is the cornerstone of the establishment and improvement of modern financial treasury management system, which is conducive to strengthening of the finance management of colleges and universities and improving the level and efficiency of financial management. At the same time, we should improve the supervision of financial departments over the whole process of revenue and expenditure of financial funds.