国库集中支付制度对高校财务管理的影响  

Impact on Financial Management of the Centralized Treasury Payment System and the Countermeasures

作　　者：陈冉冉[1] 

机构地区：[1]河南科技学院财务处,河南新乡453003

出　　处：《河南科技学院学报（社会科学版）》2015年第3期22-24,共3页Journal of Henan Institute of Science and Technology

摘　　要：文章讨论了国库集中支付制度执行后高校财务工作中遇到了资金自主支配能力减弱、财务预算编制的复杂化、审核手续繁琐加大了工作量、融资能力降低等问题,并针对这些问题提出了完善配套措施、强化预算管理、加强会计人员队伍建设、加大对高校的支持等相应的对策。Carrying out the implementation of the system of centralized treasury payment, supervision and manage- ment of the financial affairs of colleges and universities play effectively, the financial management is also more secu- rity specification, but in practical work, Treasury concentrated payment system has produced some influences on college financial management. The paper discussed the problems after the implementation of Treasury concentrated payment system in university financial work and put forward the corresponding countermeasures.

关 键 词：国库集中支付制度 高校财务管理 对策 

分 类 号：G647[文化科学—高等教育学]