随着经济的发展和改革进程的不断深化,我国的行政体制改革也进入到了关键的时期。为了促进行政机构财务管理的科学化和规范化,以及加强对财政的监督管理,中央政府提出了国库集中收付的制度。近些年来,国库集中收付体系的范围也不断扩大,我国的高等院校也逐渐被纳入国库集中 With the economic development and the continuous deepening of the reform process, our country’s administrative system reform has also entered a crucial period. In order to promote the scientific and standardized financial management of the administrative institutions and to strengthen the supervision and administration of the finance, the central government has put forward the system of centralized treasury collection and payment. In recent years, the scope of centralized treasury collection and payment system has also been expanding, and our institutions of higher learning are gradually being incorporated into the treasury