基于国库集中支付制度的高校预算管理探讨  

Discussion on Universities' Budget Management Based on Centralized Treasury Payment System

作　　者：李志刚[1] 

机构地区：[1]长沙学院,湖南长沙410022

出　　处：《长沙大学学报》2014年第6期37-39,共3页Journal of Changsha University

基　　金：长沙市科技计划项目"高校国库集中支付制度改革研究";编号:K1309021-41

摘　　要：国库集中支付制度在高校全面实施,必将对高校预算管理产生重大影响,高校预算管理目前存在的问题将直接影响国库集中支付顺利实施。为减少国库集中支付制度对高校预算管理的影响,高校需要建立与发展趋势相适应的预算管理模式,以推动其财务预算管理改革,提高资金使用效益。Centralized treasury payment system has been fully implemented in universities,which will have a major impact on universities’budget management.At the same time,the present problems of universities’budget management will also directly affect the implementation of centralized treasury payment smoothly.In order to reduce the impact of centralized treasury payment system on universi-ties’budget management,the university should adapt to the development trend of budget management model,so as to promote the reform of its financial budget management and improve capital efficiency.

关 键 词：国库集中支付 高校预算 绩效预算 

分 类 号：F233[经济管理—会计学]