论文部分内容阅读
近年来,随着国库集中支付制度在众多的地方高校广泛运用,强化了内部监督,规范了资金管理,提高了财政资金的使用效益,遏制了腐败现象的发生。但这一制度执行过程中仍存在一定不足,影响了高校自筹资金的能力,加大了财务工作人员的工作量,影响了其他资金的支出安排。本文分析了国库集中支付制度对高校财务管理的影响,并结合工作实践就如何解决所造成的影响进行了有针对性的探讨,提出了多渠道筹措资金,满足自身发展需要、强化预算的编制和执行情况分析以及建立定期沟通机制等相应的解决对策,为这一制度在高校的进一步推广,充分发挥其管理效益具有一定的指导意义。
In recent years, with the centralized treasury payment system widely used in many local colleges and universities, internal oversight has been strengthened, the fund management has been standardized, the utilization efficiency of financial funds has been raised, and the occurrence of corruption has been checked. However, there are still some deficiencies in the implementation of this system, affecting the ability of universities to raise funds themselves, increasing the workload of financial staff and affecting the expenditure arrangement of other funds. This paper analyzes the impact of Treasury centralized payment system on the financial management of colleges and universities, and discusses the impact of how to solve the problems with the practice of work. It puts forward a multi-channel financing to meet their own development needs, strengthen budget preparation and Implementation of the situation analysis and the establishment of a regular communication mechanism and other appropriate solutions for the system in the further promotion of this system, give full play to its management efficiency has some guiding significance.