国库集中支付制度下的高校财务问题分析-公共管理专业论文.docxVIP

PAGE PAGE 1 PAGE PAGE 2 ABSTRACT China launched several fiscal reforms, the reform of the previous fiscal revenue mainly focused on, if implemented the management system, and rarely involves expenses, nor to reform the radical expenditure structure adjustment. However, compared with the developed countries, the present problems of fiscal fund executes is scattered payment system, the budget has confirmed that the total annual expenditures budget allocated to level, the business unit and budget, bank account, by their layers, therefore, to stir financial budget supervision is so far. And