高等学校实行国库集中支付制度的问题研究

国库集中支付是当前国家财政管理制度改革的重要内容之一,随着国库集中支付制度在高校的实施,这项改革将对高校的财务管理理念和职能产生深远的影响,本文对高校实行国库集中支付制度面临的问题以及如何建立既符合现代财政管理制度要求,又具有能积极为高校发展服务、管理规范的财政性资金国库集中支付体系进行了分析和研究。

A Study on Exchequer Payment System in Higher Institutions

One of the important aspects in the reform of national financial management is to apply the exchequer payment.And with the gradual implementation of it in higher institutions in China,the reform is sure to have a deep impact on the concept and function of financial management in colleges and universities.The paper analyzes the problems existing in the implementation and further studies the ways to establish the financial exchequer payment system that is in accordance with the demand of modern financial management on the one side,and can be used to serve the development of higher institutions in China on the other.