| 国库集中支付制度在高校实施中的问题及完善措施 |
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| 引用本文： | 张庆伟,李文华.国库集中支付制度在高校实施中的问题及完善措施[J].科技与管理,2007,9(2):91-93. |
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| 作者姓名： | 张庆伟 李文华 |
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| 作者单位： | 1. 哈尔滨理工大学,计划财务处,黑龙江,哈尔滨,150080
2. 哈尔滨工业大学,经济管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 分析了国库集中支付制度在高校实施中与高校现行的经济运行、财务管理及会计核算体系产生的矛盾。表现为独立法人地位和预算资金的严格限制相矛盾、银校合作受到制约、支付方式与现行系统存在冲突。在强化预算管理、转变会计职能、推行政府采购、开通远程查报账系统和完善内外监控制度等几大方面提出了完善会计集中核算的对策建议。
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| 关 键 词： | 集中支付系统 国库集中支付制度 会计集中核算 |
| 文章编号： | 1008-7133(2007)02-0091-03 |
| 修稿时间： | 2007年1月4日 |
Analysis of treasury single account system in higher institutions |
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| ZHANG Qing-wei,LI Wen-hua.Analysis of treasury single account system in higher institutions[J].Science-Technology and Management,2007,9(2):91-93. |
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| Authors: | ZHANG Qing-wei LI Wen-hua |
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| Abstract: | The paper analyzes the problems existing in the implementation of the ways to establish the financial exchequer payment system that is in accordance with the demand of modern financial management that can be used to serve the development of higher institutions in China.We should improve and deepen the reform of the concentrated accounting mode.It is the basis of the reform of the concentrated treasury's receipts and payments system.Then on this basis the concentrated accounting mode will be transited to the concentrated treasury's receipts and payments system |
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| Keywords: | concentrated payment system treasury single account system concentrated accounting |
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