国库集中支付制度下的高校财务管理探讨

国库集中支付制度是当前国家财政管理制度改革的一项重要内容。结合工作实际,探讨国库集中支付制度对高校部门预算、资金使用效益、财务风险的影响,以及目前面临的筹资、人员不协调、会计核算等方面的问题,提出从编制部门预算、修订会计制度、加强会计人员业务培训等方面完善高校财务管理的对策。

Analysis on Financial Management of Colleges and Universities under the State Treasure Centralized Payment

The system of state treasure centralized payment is one of the most significant part of the current reforms in the system of state financial management.This thesis,based on the author＇s working experiences,discussed mainly its effects on the budget of department,the efficiency of financial using and the risks of finance.in colleges and universities,as well as the primary problems,including the financial gatherings,the personnel in coordination and the accounting calculation,they are now facing at present.The author also put forward some constructive measures for its improvement in aspects of strengthening the budget of department,revising the policy of accounting and intensifying the training of the accountants＇ post-exchange.