【作者】 罗红；

【导师】 高艳荣；

【作者基本信息】 暨南大学 ， 财政学， 2007， 硕士

【摘要】 随着我国社会主义市场经济的快速发展及经济体制改革的不断深入,我国的国库支付制度发生了变革。高校作为高素质人才培养的重要基地,承担着培养现代科技人才的重任,其特殊性备受关注。高校的国库管理制度改革是现代国库支付制度改革的重要组成部分,研究高校国库集中支付制度,具有重要的现实意义。本文首先说明国库集中支付的理论基础,由此出发,分析法国、英国、美国及巴西等国外国库集中支付模式,阐述其对我国的启示和借鉴作用。随后,对我国高校集中支付现状进行了说明,指出目前存在的问题:预算体制不完善、资金运用不灵活、未充分考虑学校办学特点、信息化程度不高等,并对这些问题的成因进行了分析。最后,给出了对我国高校集中支付制度完善的建议:完善预算管理体制、建立健全完善的配套制度、加强各相关部门的协作、完善高校自身的内部管理。更多还原

【Abstract】 With the fast development of our socialist market economy and the continuous deepening of economic system reform, our treasury payment system experiences changes. As an important base for training high-quality personnel, university bears the mission of training modern science and technology talent, it is widely concerned for its particularity, the reform of university’s treasury management system is an important component of modern treasury payment system reform, the research in university centralized treasury payment system has important practical significance.The paper describes the theoretical foundation of centralized treasury payment firstly, Based on this, it analyzes centralized treasury payments in France, the United Kingdom, the United States, Brazil, and other foreign, It also describes its enlightenment to Chinese’s study. Then, it demonstrates the status of centralized payment in Chinese universities, and notes the existing problems: budget system is imperfect, funds using is not flexible, the consider of the characteristics of schools is not enough, The level of information is low, and so on. it analys the causes of these problems, at last, it gives some recommendations of centralized payment system in Chinese university: improve budget management system, establish and improve the matching system of centralized payment, strengthen the collaboration of all relevant departments, improve their internal management in university.更多还原