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随着国库管理制度改革的不断深入,近些年来,国库集中支付制度在我国高校普遍实行,高校改变了以往的资金管理方式,提高了预算执行的透明度和资金的安全性,取得了良好的效益。但国库集中支付制度,是一种全新的资金管理模式,各高校在实行过程中,都存在着不同程度的困惑和问题。以此,笔者结合自身几年来的工作实践,整理并反思了高校在资金管理、预算管理、财务核算等方面存在的问题,并提出了具体措施和方法。
With the deepening of the reform of treasury management system, in recent years, treasury centralized payment system has been practiced in colleges and universities in our country. Colleges and universities have changed their previous capital management methods, improved the transparency of budget implementation and capital security, and achieved good benefits . However, the treasury centralized payment system is a brand new mode of fund management. All colleges and universities have different levels of confusion and problems in their implementation. As a result, the author combined with his work practice over the past few years, collated and reflected on the existing problems of funds management, budget management and financial accounting in colleges and universities, and put forward specific measures and methods.