区域集中收付下军校财务管理问题及对策研究  

Research on Problems and Countermeasures of military academy financial management under regional centralized receipt and payment

作　　者：彭祎恒 熊俊芬 刘宝平 PENG Yi-heng;XIONG Jun-fen;LIU Bao-ping(Department of Management Engineering and Equipment Economics,Naval University of Engineering,Wuhan 430033,China;General Hospital to Central Theater Command,Wuhan 430010,China)

机构地区：[1]海军工程大学管理工程与装备经济系,武汉430033 [2]中部战区总医院审核监管科,武汉430010

出　　处：《海军工程大学学报（综合版）》2021年第3期34-37,共4页Journal of Naval University of Engineering(Comprehensive Edition)

摘　　要：随着军费管理体制改革及区域化集中收付的稳步推行,军队院校财务管理也将面临新情况、新问题。结合军队院校财务工作实际,梳理了当前区域化集中收付过程中存在的矛盾问题,并从完善法规制度、强化预算执行、打牢人才基础、完善信息系统建设、提高服务保障效能五个方面提出了相应的建议。With the steady implementation of military expenditure management system reform and regional centralized receipt and payment,financial management in military academies will face new situation,new problem.In consideration of the actual financial work in these institutions,the problems existing in the current process of regionalized centralized receipt and payment are analyzed,and relevant suggestions are made from such aspects as improving laws and regulations,strengthening budget implementation,preparing qualified personnel,improving information system construction and improving service guarantee efficiency.

关 键 词：财务管理 集中收付 军队院校 

分 类 号：E232[军事—军事理论]