摘要
论述了高校实行国库集中支付制度的必要性,分析了其实施中可能出现的问题,结合高校的特点和实际情况,提出了相应的改进措施。指出加强领导,完善预算,强化管理,提高财务人员素质等是保证顺利实施的关键。
The necessity of implementing treasury centralized paying system in colleges is expounded.The possible problems in the implementation are analyzed.Combined with the actual situation and characteristics of colleges and universities,some corresponding measures for improvement are put forward.It is pointed out that strengthening leadership,perfecting budget,strengthening management and improving the quality of financial staff are the keys to guarantee smooth implementation.
出处
《沈阳教育学院学报》
2010年第5期89-91,共3页
Journal of Shenyang College of Education
关键词
国库集中支付制度
高校财务管理
解决措施
treasury centralized paying system
college finance management
solutions
