CAJ | 학술논문

国库集中支付制度是财政国库管理制度改革的重要内容之一，近年来，我国高校普遍实施了国库集中支付制度，虽然有利于财政对高校资金的宏观调控与监督，但在实施过程中对高校财务管理产生了较大的影响。结合高校的实际情况和特点，探讨国库集中支付在高校实行过程中存在的问题，并提出相应的对策。
국고집중지부제도시재정국고관리제도개혁적중요내용지일，근년래，아국고교보편실시료국고집중지부제도，수연유리우재정대고교자금적굉관조공여감독，단재실시과정중대고교재무관리산생료교대적영향。결합고교적실제정황화특점，탐토국고집중지부재고교실행과정중존재적문제，병제출상응적대책。
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