摘要
国库集中支付制度是我国财政管理改革的重要内容,所有纳入预算管理的资金均通过国库集中支付系统进行支付、使用,国库集中支付系统担任着预算执行这一重要角色,对高校财政体制建设意义重大。文章对国库集中制度下高校的预算编制与执行之间的矛盾、国库一体化系统与高校财务系统的不匹配、预算资金执行效率低等问题进行分析,提出了国库集中支付制度下加强高校预算执行工作的政策和建议。
The centralized treasury payment system is an important part of China's financial management reform.All funds inclu-ded in the budget management are managed,paid and used through the centralized treasury payment system.The centralized treasury payment system plays an important role in budget implementation,which is of great significance to the construction of the financial system of colleges and universities.This paper analyzes the contradictions between the budget preparation and implementation of colleges and universities under the centralized treasury system,the mismatch between the integrated treasury system and the financial system of colleges and universities,and the low efficiency of budget fund implementation,and puts forward the policies and suggestions to strengthen the budget implementation of colleges and universities under the centralized treasury payment system.
作者
王姗姗
张昭雪
Wang Shan-shan;Zhang Zhao-xue(Tongling University,Tongling Anhui 244061,China;CDHT Real Estate Development,Chengdu Sichuan 610041,China)
出处
《铜陵学院学报》
2020年第3期40-43,共4页
Journal of Tongling University
基金
安徽省高校人文社会科学研究项目“安徽省财政支出绩效与提升对策研究”(SK2019ZD46)
铜陵学院人文社会科学项目“国库集中支付制度下高校预算执行力研究——以T学院为例”(2014tlxy03)。
关键词
高校
国库集中支付
预算执行
政策和建议
universities
centralized treasury payment
budget implementation
policies and suggestions
