国库集中支付制度下高校财务管理制度探讨

摘要

国库集中支付是国家财政管理体制改革的重要内容,是建立公共财政的重要步骤.本文依据笔者实际财务管理工作的研究和实践,探讨了高校在国库集中支付制度下,高校财务管理工作可能遇到的问题,并提出了在高校推行国库集中支付制度的建议.%The treasury single account system is an important part of the reform of national financial management system, and it is an important step to establish public finance. Based on the author's research and practice of financial management, this paper discusses the problems of financial management in colleges and universities under the treasury single account system and puts forward some suggestions on the implementation of the treasury single account system in colleges and universities.