浅析国库集中支付制度改革对高校财务管理的影响及对策

• 作 者: 李婧
• 机 构: 南京大学,
• 出 处: 新课程(下)
• 发表日期: 2013年07期
• 关键词: 国库集中支付 高校财务管理 影响 对策

国库集中支付制度是我国财政体制改革的重要内容。实行国库集中支付制度改革以后,我国财政性资金的支付渠道和方式发生了重大的变化,对高校财务管理产生了深刻的影响。探讨和研究国库集中支付改革中所出现的各种新情况、新问题,找出高校适应国库集中支付改革的应对措施,对进一步深化国库集中支付改革、提升高校财务管理水平具有深远的意义。

The Treasury Centralized Payment System is an Important Content of China’s Financial System Reform. After the reform of central treasury centralized payment system, there have been major changes in the payment channels and modes of China’s financial funds, which have had a profound impact on the financial management of colleges and universities. It is of far-reaching significance to discuss and study all kinds of new situations and problems emerging from treasury centralized payment reform and to find out the countermeasures that colleges and universities adapt to treasury centralized payment reform. It is of far-reaching significance to further deepen treasury treasury payment reform and improve college financial management.