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随着国库集中收付体系改革试点工作的不断推进,国库集中收付制度对行政事业单位财务管理多方面的影响日益显著,财政性资金安全得以保证。预算单位如何进行各项资金支付也由于财政直接支付和授权支付方式产生了较大的变化。行政事业单位如何在这种改革中有效的利用国库集中收付制度带来的积极影响,是财务管理工作的主要内容之一。本文讨论了在国库集中收付体系下如何完善行政事业单位的财务管理。
With the treasury centralized payment system reform pilot work continues to advance, Treasury centralized payment system on the administrative institutions of financial management in many aspects of the increasingly significant impact on the financial security of funds can be guaranteed. How the budget unit to make all kinds of funds payment also due to the direct payment of finance and authorized payment methods have undergone major changes. It is one of the main contents of the financial management that how to make effective use of the centralized treasury receipt and payment system in such reform by administrative units. This article discusses how to improve the financial management of administrative institutions under the centralized treasury receipt and payment system.