【摘 要】
：
目前大部分高校实施国库集中支付制度,这对高校的预算管理、财务管理和会计核算产生深远的影响。对高校的发展产生积极的作用,但是也产生了不少的问题。本文针对高校存在的问
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目前大部分高校实施国库集中支付制度,这对高校的预算管理、财务管理和会计核算产生深远的影响。对高校的发展产生积极的作用,但是也产生了不少的问题。本文针对高校存在的问题提出几点改革措施。
At present, most colleges and universities implement the treasury centralized payment system, which has a profound impact on the university’s budget management, financial management and accounting. It has a positive effect on the development of colleges and universities, but also has a lot of problems. This article puts forward some reform measures in light of the existing problems in colleges and universities.
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