| 邓琼.国库集中支付对高校资金结算的影响研究[J].,2016,17(4):65-70 |
| 国库集中支付对高校资金结算的影响研究 |
| On the Influence of Centralized Payment by the National Treasury on Capital Settlement of Colleges and Universities |
| 投稿时间：2016-03-27 |
| DOI： |
| 中文关键词: 高校 国库集中支付 资金结算 效率高校 |
| English Keywords:colleges and universities centralized payment by the national treasury capital settlement efficiency |
| Fund Project: |
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| 中文摘要: |
| 国库集中支付制度改变了高校财政性资金的管理方式、支付方式和监督方式,财政国库改革的不均衡性致使高校资金结算困难重重,资金统筹安排的基础被破坏,理财职能大幅削弱,结算的效率和质量明显降低。因而需要建立与国库集中支付制度改革相配套的结算制度体系；转变资金结算运营模式,重新定位结算部门职能；调整与银行合作的方向,提高自有资金占比；提升参与人员的政策水平和业务能力。 |
| English Summary: |
| The centralized payment system of the national treasury has changed the mode of management, payment and supervision of the fiscal funds of colleges and universities. The unbalanced reform of the finance of the national treasury has led to a series difficulties in the capital settlement of colleges and universities. As the foundation of an overall capital arrangement was destroyed and its financing function greatly weakened, there was an evident decline in its settling efficiency and quality. Therefore, a corresponding settling system should be established to support the reform of the centralized payment through the national treasury. The operation mode of capital settlement should be transformed, the function of the clearing department should be repositioned, the orientation of its cooperation with banks be adjusted, the proportion of equity funds be increased and participants' policy comprehension and professional competence be enhanced. |
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