摘要
高校实施财政国库集中支付制度,对高校预算管理、财务管理、会计核算等方面产生了重大影响,发挥了积极的作用,但同时也面临着一些现实困难和问题,需要有关部门和高校共同研究相应的对策,不断完善法律法规,规范运作程序,以保证国库集中支付制度能在高校顺利实施。
The implementation of the system of Treasury Control Payment has exerted an important influence and played a positive part in the reform of financial budget control in China but has also met with problems and difficulties. It is necessary for relevant departments to work together to find out corresponding solutions, constantly perfect roles and regulations and standardize operational procedures, with a view to promoting its smooth implementation in universities and colleges.
出处
《扬州大学学报（高教研究版）》
2005年第5期65-66,共2页
Journal of Yangzhou University（Higher Education Study Edition）
关键词
高校财务管理
国库集中支付制度
财政预算管理制度改革
financial management in universities
Treasury Control Payment
reform of financial budget system
