目前,我国绝大多数高校已经实行国库集中支付制度,但在系统使用过程中还存在一定的问题。为完善高校国库集中支付系统,应进一步完善预算管理,严格预算支出;合理分工,科学管理;提高会计人员综合素质;进一步完善网络和信息化建设。 At present, the vast majority of colleges and universities in our country have already implemented the treasury centralized payment system, but there are still some problems in the process of using the system. In order to perfect the centralized treasury payment system in colleges and universities, budget management should be further improved and budget expenditures should be strictly reduced. Reasonable division of labor and scientific management should be improved. The overall quality of accountants should be improved. Network and information construction should be further improved.