国库集中支付制度对高校财务管理影响及对策分析-analysis of the influence of treasury centralized payment system on financial management in colleges and universities and its countermeasures.docxVIP

Research 00 the Influeoce and Countermeasure of the Centralized Treasury Payment System to the Finance Management ofUniversityAbstract:Jn the 2001 NPC report，Centralized treasury payment system reform has been identified as the focus of fìscal revenue and expendi阳re reform s in Chinas fifth period. The reform mainly prom otes the central governm ent funding from the perspective of national fìnancc. The Centralized treasury payment system established the treasury single account system. Thetreasury will monitor th e movement of th e budgel allocation 、disbursement andulilization of tu nds. The m句。r funds of adminislralivc inslìtutions in China arefrom the fjnancial allocation. Thcrefore，all thc administrative institu tìons in ourcoun try are covered in central ized treasury payment system.Univcrsitics 缸c part of Chinas tinancial system; expenditurc on cducation is the main content of tinancial expenditure at all levels. So universities are bound to be included in the scope of centralized treasuηpayment system .Since2002，thc Ministry ofEducation was selectcd as thc pilot of centrali zed treasurypayment system. So far，the central ized treasury payment system has beenimplemented for 8 years in college. However，due to the specificity of social organization propclty 、function about universilì es and the propcJtics of higher education ，tbe ccnlraJized lreaslIry payment system produce the positive impactson universities in the process of implementation. At the same time，universitieshavc also cncountered many problems to be solvcd.The thesis elaborates the overseas and domestic research statu s of the centralized treasury paymen t system，and analyzcs 由e practices of UK，USA and Japan of thc centrali zed trcaslIry payment system und er the fmancialman agement syslem of higher education. Then analyzes centralized treasury1117IVIVpayment system theoretically 丘om several perspectives ，and points out thenecessity and urgency of centralized treasury payment sys