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从2001年国家财政推广国库集中支付制度以来,除预算层次较低的村、镇的预算单位以外,全国范围内的预算单位已经全部纳入到了集中支付的范围内,使得预算单位都在国库集中支付系统内使用财政资金,改变了原有的零散使用财政资金的局面,提升了全国财政资金的使用效率。高等院校作为一般预算单位,同样也受到了国库集中支付制度的影响。本文就国库集中支付制度对高等院校预算会计管理产生的影响做简要分析,并提出优化预算会计管理的方法和策略。
Since the state treasury centralized payment system in 2001, all the budget units nationwide have been included in the scope of centralized payment except the budget units of villages and towns with lower budget levels, so that all the budget units are concentrated in the treasury The use of financial funds within the system has changed the original situation of scattered use of financial funds and raised the efficiency of the use of national financial funds. Colleges and universities as a general budget unit are also affected by the treasury centralized payment system. This article briefly analyzes the impact of centralized treasury payment system on budgetary accounting management in higher education institutions and puts forward some methods and strategies to optimize budgetary accounting management.