适应国库集中支付改革 加强高校财务管理  

Adapting to the Treasury Centralized Paying Reform and Enhancing Financial Management in Higher Education Institutions

作　　者：姜毅[1] 高凤岩[2] 

机构地区：[1]东北财经大学津桥商学院,辽宁大连116622 [2]东北财经大学财务处,辽宁大连116025

出　　处：《辽宁师范大学学报（社会科学版）》2013年第1期47-50,共4页Journal of Liaoning Normal University(Social Science Edition)

基　　金：辽宁省高等教育学会"十二五"高等教育科研课题(GHYB110116)

摘　　要：国库集中支付制度是我国财政体制改革的重要内容,是正在建立的一种以国库单一账户体系为基础,以国库集中支付为财政资金拨付形式的国库管理制度。实行国库集中支付制度改革以后,我国财政性资金的支付渠道和方式发生了重大的变化,对高校财务管理产生深刻的影响。一方面,国库集中支付改革给高校发展带来了积极的促进作用,另一方面,也给高校带来了许多新问题。探讨和研究国库集中支付改革中所出现的各种新情况、新问题,找出高校适应国库集中支付改革的应对措施,对进一步深化国库集中支付改革、充分发挥财政资金在高等教育投入中的重要作用、提升高校财务管理水平及促进高等教育事业的健康发展具有深远的意义。The Treasury centralized payment system is the important content of current financial system re form in China, is a kind of Treasury management system based on Treasury single account system, acting the Treasury centralized paying as allocating form of fiscal funds. After carrying out the Treasury central ized paying system reform, the payment channel and pattern of financial capital have major changes, which have had a profound impact on financial management at colleges and universities. On the one hand, the Treasury centralized payment system reform has a positive promoting role to the college; on the other hand, it has many new problems to higher education. The positive discussion and research of all kinds of new situation, the new question of the concentration payment and finding out measures to adapt to the con centration payment to the college has profound significance to further deepen the reform of Treasury cen tralized payment, to make financial capital play the important function in higher education,to improve col lege financial management level and to promote the healthy development of the higher education.

关 键 词：高等学校 财务管理 国库集中支付 

分 类 号：F812[经济管理—财政学]