| 国库集中支付制度对高校财务预算管理的影响 |
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| 引用本文： | 王新华.国库集中支付制度对高校财务预算管理的影响[J].青海师专学报,2010(5):129-131. |
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| 作者姓名： | 王新华 |
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| 作者单位： | 青海大学医学院,青海西宁810001 |
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| 摘 要： | 国库集中支付制度的实施对高校预算管理产生积极意义,国库集中支付制度加强了对财政资金支付使用全过程的监督.高等学校实行国库集中支付对提高资金使用效益、保证资金安全、防范风险发挥了作用,将对高校的财务管理和会计核算体系产生了重大影响.本文结合高校实际,探讨国库集中支付制度对高校财务预算管理的影响.
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| 关 键 词： | 国库集中支付 预算管理 影响 |
The Effects of Treasury Concentrative Payment System on Financial Budget Management in Higher Education System |
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| WANG Xin-hua.The Effects of Treasury Concentrative Payment System on Financial Budget Management in Higher Education System[J].Journal of Qinghai Junior Teachers' College,2010(5):129-131. |
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| Authors: | WANG Xin-hua |
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| Institution: | WANG Xin-hua (Medical College,Qinghai University,Xining Qinghai 810001,China) |
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| Abstract: | Treasury Concentrative Payment System plays an important role in the management of the financial budget in universities,and it also strengthens the supervising of the whole process in the payment process.It will efficiently increase the abilities of the government macro-regulations and finical resources allocations in high education systems,as well as strengthen and integrate the finical budget management.The implement of the Treasury Concentrative Payment System can also increase the yields of the funds investment and ensure the funds safety and also decrease the funds risks.Therefore,the Treasury Concentrative Payment System will have enormous effects on finical management policy and accounting system in higher education systems. |
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| Keywords: | Treasury Concentrative Payment System financial budget management effects |
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