CAJ | 학술논문

国库集中支付制度是我国财政体制改革的重要内容，是正在建立的一种以国库单一账户体系为基础，以国库集中支付为财政资金拨付形式的国库管理制度。实行国库集中支付制度改革以后，我国财政性资金的支付渠道和方式发生了重大的变化，对高校财务管理产生深刻的影响。一方面，国库集中支付改革给高校发展带来了积极的促进作用，另一方面，也给高校带来了许多新问题。探讨和研究国库集中支付改革中所出现的各种新情况、新问题，找出高校适应国库集中支付改革的应对措施，对进一步深化国库集中支付改革、充分发挥财政资金在高等教育投入中的重要作用、提升高校财务管理水平及促进高等教育事业的健康发展具有深远的意义。
국고집중지부제도시아국재정체제개혁적중요내용，시정재건립적일충이국고단일장호체계위기출，이국고집중지부위재정자금발부형식적국고관리제도。실행국고집중지부제도개혁이후，아국재정성자금적지부거도화방식발생료중대적변화，대고교재무관리산생심각적영향。일방면，국고집중지부개혁급고교발전대래료적겁적촉진작용，령일방면，야급고교대래료허다신문제。탐토화연구국고집중지부개혁중소출현적각충신정황、신문제，조출고교괄응국고집중지부개혁적응대조시，대진일보심화국고집중지부개혁、충분발휘재정자금재고등교육투입중적중요작용、제승고교재무관리수평급촉진고등교육사업적건강발전구유심원적의의。
The Treasury centralized payment system is the important content of current financial system re form in China, is a kind of Treasury management system based on Treasury single account system, acting the Treasury centralized paying as allocating form of fiscal funds. After carrying out the Treasury central ized paying system reform, the payment channel and pattern of financial capital have major changes, which have had a profound impact on financial management at colleges and universities. On the one hand, the Treasury centralized payment system reform has a positive promoting role to the college; on the other hand, it has many new problems to higher education. The positive discussion and research of all kinds of new situation, the new question of the concentration payment and finding out measures to adapt to the con centration payment to the college has profound significance to further deepen the reform of Treasury cen tralized payment, to make financial capital play the important function in higher education,to improve col lege financial management level and to promote the healthy development of the higher education.