国库集中支付下的高校预算管理研究

高校实行国库集中支付后,提高了财政性资金的安全和使用的规范性,增加了预算执行的透明度及收支信息的完整与准确性.但也给高校的财务管理、预算管理及会计核算等带来了新的变化.如何适应财政支付体制的变化,合理安排高校自有资金和财政性资金,提高预算管理的科学性、准确性和预算的执行效率,成为高校财务管理的核心.通过分析高校预算管理的现状、存在的问题、国库集中支付对高校预算管理的影响等,提出适应国库集中支付高校预算管理所采取的对策及建议.

Study on Budgeting Management of Universities Against the Background of a Centralized Treasury Payment System

Since the introduction of a centralized treasury payment system in universities,the funds safety and its use conformity have been enhanced,and the transparency of budgeting enforcement and integrity of income and expenditure improved.Given the corresponding changes in the management of finance,budgeting and accounting,one of the top priorities in the finance management of universities is to make a sound arrangement of financial fund and universities’ own fund and to improve scientificity and accuracy of budgeting management as well as the efficiency of budgeting enforcement,so as to meet these changes in treasury payment system.By analyzing the status and corresponding problems of budget managing in universities and evaluating the impact upon budget managing in universities brought about by the centralized treasury payment,the current paper aims at putting forward the corresponding proposals and suggestion for budget management in universities.