国库集中支付制度在高校实施中出现的问题及对策

国库集中支付是财政国库管理制度改革的重要内容之一,是一种从预算资金的分配到拨付、使用、银行清算直至资金到达商品和劳务服务者账户全过程的监控制度。我国高校已经普遍推行国库集中支付制度。推行国库集中支付制度是从根本上解决当前高校财政支出管理问题的一项重要措施。文章分析了国库集中支付制度在高校实施中与高校现行的经济运行、财务...

Problems and Strategies of Centralized Treasury Payment System Implemented in Colleges

Centralized treasury payment is one of the important matter of the reform of treasury management,it is a control system to monitor the whole process from budget allocation,fund appropriation,fund utilization,bank liquidation until funds reached goods and services provider account.The implementation of the treasury concentrated payment system in college is an important measure to fundamentally solve current college financial expenditure management issues.This paper analyses the contradictions between central...