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高校实行国库集中支付探析
引用本文:王珍兰.高校实行国库集中支付探析[J].南京林业大学学报(人文社会科学版),2009,9(1):93-97.
作者姓名:王珍兰
作者单位:南京林业大学财务处,江苏南京,210037
摘    要:自从实施国库集中支付以来,各地区、各部门从制度上、管理上不断完善和规范,实现了财政对各单位预算执行、资金流向的监管,有效地提高了财政性资金的使用效率。本文分析了国库集中支付制度的实行对高校的作用、影响及其对策。

关 键 词:高校  国库集中支付  财务管理  财务风险

Role and Effect of University Treasury Centralization Payment and Countermeasures
WANG Zhen-lan.Role and Effect of University Treasury Centralization Payment and Countermeasures[J].Journal of Nanjing Forestry University(Humanities and Social Sciences Edition),2009,9(1):93-97.
Authors:WANG Zhen-lan
Institution:Finance Department;Nanjing Forestry University;Nanjing 210037;China
Abstract:Since the implementation of the treasury centralization payment system,each region and department constantly perfect and standardize the management.This helps financial department realize its supervision of budget enforcement and money flow,and effectively promotes service efficiency of financial funds.This paper analyzes the role and effect of treasury centralization payment system in universities and countermeasures.
Keywords:university  treasury centralization payment  financial management  financial risk  
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