国库集中支付背景下高校资金支付方式分析word格式论文.docxVIP

摘要摘要国库集中支付制度是伴随着我国财政管理制度的改革而生的，财政部门设立了国库 单一账户，财政资金的预算分配，日常拨付和使用的全过程都在国库的监督和控制中进 行。国库集中支付制度的实施涉及到所有经费来源于财政拨款的行政事业单位，高等院 校也是享受财政拨款的事业单位。随着国家的发展壮大，教育支出也逐渐成为我国财政 支出的重要部分，从 2002 年国库集中支付制度在教育部门开始试行至今已有十余年， 在这期间国库集中支付制度对高校的预算管理、资金拨付方式、会计核算方法和资金筹 措渠道等方面进一步的完善改革产生了深刻的影响。高校也在这种影响下发生了许多变 革，这种在国库集中支付背景下的变革有积极的一面当然也存在着一些需要改进的问 题。针对国库集中支付制度在我国高校实施的真实情况和存在的问题，文章从国库集中 支付的改革背景与高校财务收支特点入手，对高校的财务活动进行全面系统的调查，归 纳总结出高校在实际执行国库集中支付制度时遇到的问题，从提升高校财务管理、建设 部门沟通协调机制、构建国库支付信息化系统等方面，提出提升高校国库集中支付质量 与效率的建议。关键词国库集中支付高校资金支付资金结算预算管理AbstractAbstractNational Treasury centralized payment system is accompanied by the reform of fiscal management system, financial department set up the Treasury single account, fiscal budget allocation of funds, appropriate and use the whole parocess of dily in the supervision and control of the purse. The implementation of the national Treasury centralized payment system involves all of the money from the financial allocation of the administrative institutions, colleges and universities are among. As countries grow, expenditure on education has gradually become an important part of financial expenditure in our country, from the 2002 national Treasury centralized payment system was tested in the education department has been more than ten years, during this period the national Treasury centralized payment system of budget management of colleges and universities, the funds appropriated way, accounting and financing and so on has had a profound effect. Many changes have taken place in colleges and universities are also under the influence, this change of the under the background of the national Treasury centralized payment on the positive side, of course, also there are some questions need to be improved. According to the national Treasury centralized payment system in our country colleges and universities implement the real situation and the existing problems, from the reform of Treasury centralized payment background and characteristics of financial revenues and expenditures