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国库集中支付是财政国库管理制度改革的一项重要内容,在高校中推行国库集中支付制度,对高校的预算管理、财务管理都带来了重大变化和影响。本文主要通过分析实施国库集中支付后财政预算支出的会计核算的变化,探究高校财务工作施行国库集中支付制度的必要性以及面临的问题和应采取的措施。
Centralized treasury payment is an important part of the reform of the treasury management system in the treasury. The implementation of the treasury centralized payment system in colleges and universities has brought about major changes and impacts on the budget management and financial management of colleges and universities. This paper mainly analyzes the necessity of implementing the treasury centralized payment system in financial affairs in colleges and universities, as well as the problems and countermeasures that should be taken by analyzing the changes in the accounting of fiscal budget expenditures after treasury centralized payment.