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高职院校从国库集中支付制度实施伊始,就不断涌现出许多财务管理方面的问题,集中体现在会计核算体系和财务预算方法僵化,面对高校出现的管理调控、会计核算、经费筹集以及信息化等方面的问题时,束手无策。但是通过协调国库集中支付与高校会计集中核算的关系、加强预算编制管理工作、建立健全内部控制制度、着力提高相关技术人员的业务水平,来使得国库集中制度在高职院校的财务管理中得以有效实施。
At the beginning of the implementation of centralized treasury payment system in higher vocational colleges, many higher vocational colleges continued to emerge a number of financial management problems, embodied in the rigid accounting system and financial budget methods, in the face of university management control, accounting, fund-raising and information And other aspects of the problem, do nothing. However, by coordinating the centralized treasury payment with the centralized accounting of higher education institutions, strengthening budget management, establishing and perfecting the internal control system and improving the professional skills of the relevant technical personnel, the centralized treasury system can be used in the financial management of higher vocational colleges Effective implementation.