| 适应国库集中收付规范高校财务管理 |
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| 引用本文： | 董坤玲.适应国库集中收付规范高校财务管理[J].新疆职业大学学报,2007,15(3):21-23,35. |
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| 作者姓名： | 董坤玲 |
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| 作者单位： | 新疆工业高等专科学校,新疆,乌鲁木齐,830091 |
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| 摘 要： | 国库集中收付制度是建立与社会主义市场经济发展相适应的公共财政框架的内在要求,是建立在公共财政预算管理的核心制度,是执行部门预算的制度性保障。适应国库集中收付,有利于提高高校依法理财水平,规范高校的财务管理行为,防止腐败现象的发生,促进廉政建设。本文阐述了实行国库集中收付的意义及作用,以及高校实行国库集中收付制度所面临的问题,并提出了相应的建议和措施。
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| 关 键 词： | 国库集中收付 制度 高校财务 |
| 文章编号： | 1009-9549（2007）03-0021-03 |
| 修稿时间： | 2007-03-10 |
Adaptation to Treasury Single Account System to Standardize Financial Management in Colleges and Universities |
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| DONG Kun-ling.Adaptation to Treasury Single Account System to Standardize Financial Management in Colleges and Universities[J].Journal of Xinjiang Vocational University,2007,15(3):21-23,35. |
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| Authors: | DONG Kun-ling |
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| Institution: | Xinjiang Industrial Institute, Urumqi, Xinjiang 830091, China |
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| Abstract: | The treasury single account system is inner requirement of constructing public financial framework to adapt to the socialistic marketing economic development. It is also the core of managing the public financial budget. And it guarantees implementation of departmental budget. The system enhances the collegiate management ability as well as standardizes the collegiate management behavior. It can prevent the potential corruption.Through studying the related documents, this essay illustrates the functions of this system and shows some ideas about it. |
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| Keywords: | Treasury single account System Collegiate finance |
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