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随着高等教育管理体制改革的逐步深化,为适应我国公共财政发展的要求,解决传统体制下财政管理中存在的诸多问题,高校财政管理也全面推行国库集中支付制度。国库集中支付的实施有利于高校规范财政资金管理,实现专款专用,能有效防止资金沉淀、防范对财政资金的挤占和挪用等不良现象。但由于高校在社会组织属性、职能和高等教育属性等方面的特殊性,国库集中支付在高校的实施过程中给高校带来积极影响的同时,也遇到了很多需要解决的问题。本文拟对国库集中支付对高校财务管理的影响进行相关探讨,
With the gradual deepening of the reform of the management system of higher education, in order to meet the requirements of the development of public finance in our country and solve many problems in the financial management under the traditional system, the financial management of colleges and universities also fully implement the centralized treasury payment system. The implementation of centralized treasury payment is conducive to standardize the management of financial funds in colleges and universities, to achieve earmarking, can effectively prevent the precipitation of funds, to prevent the embezzlement and misappropriation of financial funds and other undesirable phenomena. However, due to the peculiarity of universities in terms of social organization’s properties, functions and higher education attributes, centralized treasury payment has brought positive influence to colleges and universities in the implementation of colleges and universities, and also encountered many problems to be solved. This article intends to discuss the impact of centralized treasury payment on the financial management of colleges and universities,