论文部分内容阅读
在我国的职业院校财务管理中实行国库集中支付制度是财政制度改革的一项重要举措。长期以来,我国的大部分职业院校都是实行自行支付制度,预算单位是进行经费支付的主体,预算单位基本账户作为经费账户,银行转账支票或者银行现金支票一般作为经费支付方式,而实行了国库集中支付制度后,财政部分成为了经费主体,国库单一账户成了经费账户,而经费支付方式也变成了财政授权支付凭证以及直接支付凭证。本文就国库集中支付制度对职业院校财务管理所造成的问题以及相应对策做了进一步分析。
In the financial management of vocational colleges in our country to implement centralized treasury payment system is an important measure of the reform of the financial system. For a long time, most of the vocational colleges in our country implement the self-payment system. The budget unit is the main part of the payment. The basic account of the budget unit is usually used as the payment method for the funds, the bank transfer check or the bank cash check. Treasury centralized payment system, the financial sector has become the main funding, the treasury became a single account accounts, and funding has become a financial authorization payment vouchers and direct payment vouchers. This paper makes a further analysis of the problems caused by Treasury centralized payment system and the corresponding countermeasures caused by the financial management of vocational colleges.