浅析高等院校国库集中支付改革存在的问题  

On the Problems of Centralized Treasury Payment Reform in Colleges and Universities

作　　者：张永军[1] 俞月红[1] ZHANG Yong-jun, YU Yue-hong(Zhejiang A＆F University, Lin＇an 311300, Chin)

机构地区：[1]浙江农林大学,临安311300

出　　处：《价值工程》2018年第26期32-33,共2页Value Engineering

基　　金：浙江省教育厅科研项目资助(Y201737814)

摘　　要：高等院校推进国库集中支付制度的改革,是国家行政事业单位财务支付管理的主要内容,其基本模式与框架同地方政府财政支付改革相同,并且取得了初步成效。但在推进实施过程中,发现在预算编制、款项支付等环节存在较大问题,未达到改革的最终效果,还有待进一步深化、协调与配合。The reform of the centralized payment system of the National Treasury is the main content of the financial payment management of the state administrative institutions. The basic model and framework are the same as the reform of the local government financial payment, and the preliminary results have been achieved. However, in the process of promoting the implementation, there are great problems in the budget preparation, payment and other links, which have not reached the final effect of the reform. It still needs to be further deepened and coordinated.

关 键 词：高等院校 国库支付 问题 

分 类 号：G647[文化科学—高等教育学]