我国高等院校实行国库集中支付制度面临的问题及解决的基本途径研究

【作者】 杨铁铣；

【导师】 刘智勇；

【作者基本信息】 电子科技大学 ， 行政管理， 2010， 硕士

【摘要】 国库集中支付是当前国家财政管理制度改革的一项重要内容,对于加强财政管理监督,提高财政资金使用效益等方面具有极其重要的意义,对单位的预算管理、财务管理、会计核算等方面产生重大影响,发挥了积极的作用,但同时也面临着一些现实困难和问题。在高校实行国库集中支付制度是规范高校财政收支行为的一项重要措施,对高校的预算管理、会计核算、资金拨付方式、筹措资金等方面产生了深刻影响。本文以高校实施国库集中支付制度的背景及意义作为切入点,立足于高校国库集中支付制度的实施现状,分析和阐述国库集中支付对于高校预算管理、筹资渠道、会计核算和会计人员四个主要方面的影响,总结高校在执行国库集中支付制度过程中存在的一些问题并提出适应该制度变革的基本对策,主要是从建立健全与国库集中支付制度相适应的法律制度,加强预算编制及管理,改善高校筹资办法,完善会计核算体系和加强财务管理及会计队伍建设五个角度展开分析,以期促进国库集中支付制度的顺利贯彻实施和有效运行。更多还原

【Abstract】 The reform of treasury centralized payment is an important content in our country fiscal administration reforms, which plays an important role in strengthening the financial management and supervision, also in improving the effective use of finances, and has a positive role as well as magnitude influence on company’s budget management, financial management, accounting, etc, but it also faces some difficulties and problems. Implementation of treasury centralized payment system in college is a significant measurement to standardize revenues and expenditures behavior of college finance, which has a great impact on the university’s budget administration, accounting, disbursement of funds methods, financing. In this paper, firstly, we discuss the background and significance of the implementation of a centralized treasury payment system in college, and then based on the present status of college treasury centralized payment system, analyzing and elaborating the influence of treasury centralized payment for the college budget management, funding sources, accounting and accountant, lastly, we summarize the problems that college encountered in the implementation process of treasury centralized payment system, and we also propose some strategy to adapt to this system reformation, which will be discussed in the following five aspect: establishing the legal system to adapt to the treasury centralized payment system, strengthening budget preparation and management, improving the college financing options, meliorating the accounting system, enhancing the financial management and the building of accounting team, all the above aspect is to promote the smooth implementation and effective operation of treasury centralized payment system.更多还原