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近年来,国库集中支付是目前国家财政管理制度改革的一项重要内容,提高了政府财政的透明度,遏制了腐败现象的发生,其实施对学校的财务管理提出了新的要求,引发了学校财务管理的重大变化。但这一制度执行过程中仍存在一定不足,影响了学校预算执行的能力,加大了财务工作人员的工作量,影响了其他资金的支出安排。本文结合作者的工作实际,重点分析了国库集中支付制度下学校财务管理中出现的问题,并提出了相应的对策。
In recent years, centralized treasury payment is an important part of the reform of the state’s financial management system. It has improved the transparency of government finances and prevented the occurrence of corruption. The implementation of the new treasury put forward new requirements on the financial management of schools, Significant changes in management. However, there are still some shortcomings in the implementation of this system, affecting the ability of the school to budget execution, increasing the workload of financial staff and affecting the expenditure arrangement of other funds. Based on the author ’s actual work, this paper analyzes the problems in school financial management under the centralized treasury payment system and puts forward corresponding countermeasures.