国库集中支付制度下的高校财务管理  

Financial Management in Colleges and Universities with Treasury Centralized Payment System

作　　者：肖雪萍[1] 王雪琳[1] 

机构地区：[1]天水师范学院经济与社会管理学院,甘肃天水741001

出　　处：《商业经济》2011年第18期95-96,共2页Business & Economy

摘　　要：国库集中支付制度的建立有利于强化高校的预算管理,进而防范高校的财务风险。但国库集中支付制度下高校财务管理工作中仍然存在一些问题,如资金使用自主权受到一定程度的限制,加大了高校财务管理和会计核算、资金运作和经费筹集以及预算编制的难度。为了保证我国国库集中支付制度的有效运行,高校应建立健全配套的财务管理制度;合理安排预算内外资金;科学编制部门预算;加强对财务会计人员业务技能培训。The establishment of treasury centralized payment helps increase budget management of colleges and universities, and prevents their financial risk. However, the problems on college financial management still exist now, such as limiting the right to use funds independently, increasing the difficulty of financial management, accounting, operation of money, funding, and budgeting. In order to guarantee the practice of treasury centralized payment system in China, colleges and universities should establish a matched financial management system, arrange funds inside and outside the budget properly, prepare department budget scientifically, and increase technical training to accounting personnel.

关 键 词：国库集中支付 高校 财务管理 

分 类 号：G647[文化科学—高等教育学]