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财政集中收付制度在高校范围内的实施是财政资金运作方式的一场根本性的变革,改变了以往收支活动不透明,收支信息反馈迟缓的局面,使得单位领导干部利用职权贪污腐败现象得到有效遏制。然而,财政集中收付制度在高校的有效实施还是给高校财务工作带来了挑战,需要高校内部健全内部风险控制、强化预算编制、提高工作效率。财政集中收付制度自身存在的弊端及与实施环境不相适应使得高校在实施财政集中收付制度过程中存在一些困难。
The implementation of centralized financial receipt and payment system in colleges and universities is a fundamental change in the operation of fiscal funds. It has changed the situation of opaque receipts and payments and slow feedback of receipts and payments in the past, which has led to the use of official corruption by authorities Effective containment. However, the effective implementation of the fiscal centralized payment system in colleges and universities still poses challenges to the financial affairs of colleges and universities, which requires that the internal risk control of colleges and universities be strengthened, the budget preparation should be strengthened, and the work efficiency should be improved. The shortcomings of the fiscal centralized payment system and its incompatibility with the implementation environment make it difficult for colleges and universities to implement the centralized financial receipt and payment system.