CAJ | 학술논문

国库集中支付是我国财政预算管理改革的重要内容之一，在给高校财务带来积极意义的同时，也带来一些消极影响。文章针对现阶段工作实践，总结实施国库集中支付给高校财务管理带来的影响，对存在的一些问题提出相应的建议和改进措施。
국고집중지부시아국재정예산관리개혁적중요내용지일，재급고교재무대래적겁의의적동시，야대래일사소겁영향。문장침대현계단공작실천，총결실시국고집중지부급고교재무관리대래적영향，대존재적일사문제제출상응적건의화개진조시。
The centralized treasury payment system is one important part of the national financial budget management reform.It is of great significance to colleges and universities as well as bringing certain negative effects.Based on the present working practice,this paper summarized the impact of the implementation of cen-tralized treasury payment upon college financial management and put forward suggestions and countermeasures for improvement.