摘要
结合高校特点和实际情况,针对国库集中支付制度在高校具体实施过程中出现的问题进行分析,并提出了相应的对策建议:政府主管部门应进一步简化审批程序,提高工作效率;建立健全政府采购制度,提高政府采购效率;完善预算编制工作,强化预算执行;完善高校会计核算体系,适应国库集中支付改革趋势;提高财会队伍的综合素质,加强国库集中支付系统的信息网络建设。
Based on the college characteristics and actual situation, this paper analyzes the problems existing m me implementation process of national treasury centralized payment system, and puts forward the following counter- measures： the supervision departments of the government should further simplify examination and approval proce- dures in order to improve work efficiency; establish and perfect the government procurement system in order to im- prove the efficiency of government procurement; perfect the budget preparation and strengthen budget execution; perfect accounting system to adapt to the trend of payment reform of national treasury centralized payment ; improve the comprehensive quality of accounting staff and strengthen the information network construction of national treasur- y centralized payment system.
出处
《武汉轻工大学学报》
CAS
2014年第4期106-109,共4页
Journal of Wuhan Polytechnic University
关键词
高校
国库集中支付
对策建议
college
national treasury centralized payment
countermeasures and suggestions
