摘要
国库集中支付制度是我国公共财政体制改革的重要内容,是解决当前高校资金收支管理问题的一项重要措施。文章阐述了高校实施国库集中支付改革取得的成效及存在的问题,这些问题对高校理财形成了极大的挑战。从高校具有与政府部门不同的特殊性入手,重点探讨了产生这些问题的原因。提出了完善高校实施国库集中支付制度改革的对策。
The Concentrated Treasury Payment System is one of the important items in our country＇s public finance system form, and is a significant measure which helps university to solve the problems of fund revenue and expenditure. The article illustrates the achievement and questions of the concentrated treasury payment system in university. These questions have formed enormous challenge to finance man- agement in university. It analyzes the reason of these questions combined with the particularity of the finance management in university. At last, it proposes the enhancement solutions for the Concentrated Treasury Payment System in universities.
出处
《华东经济管理》
CSSCI
2009年第5期41-43,75,共4页
East China Economic Management
关键词
国库集中支付制度
高校理财
问题
挑战
特殊性
对策
the concentrated treasmy payment system
finance management of universities
questions
challenge
particularity
countermeasure
