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随着国库集中支付制度的推行,高校财政性资金纳入国库集中支付系统进行管理,使高校资金收支方式由分散缴拨向国库集中收付制度改变。这种转变使传统资金管理模式面临严峻挑战,突出反映在高校资金收支活动的多样性、资金供求时间差、人员素养及由此产生的财务管理复杂性方面,这对高校财务资金管理提出了更高要求。一、国库集中支付制度下,高校财务管理面临的新挑战(一)财务预算与实际资金需求的矛盾预算工作是业务活动的财源保证,同时也是绩效评价的依据。高校财务预算主要涉及到资金安排、资金收支执行及资金监督检查三方面。实行国库集中支付制度以后,财政资金由直
With the implementation of centralized treasury payment system, treasury funds in colleges and universities are incorporated into treasury centralized payment system for management, so that the mode of revenue and expenditure in universities is changed from decentralized payment to treasury centralized payment and receipt system. This shift makes the traditional treasury management model facing severe challenges, highlighting the diversity of financial revenue and expenditure activities in universities, the time difference between capital supply and demand, the quality of personnel and the resulting complexity of financial management, which puts forward more High demand. I. New Challenges Faced by University Financial Management under the System of Centralized Treasury Payment (I) Conflicts between Financial Budget and Actual Funding Budget Budget work is the guarantee of financial resources for business activities and also the basis for performance evaluation. The financial budget of colleges and universities mainly involves three aspects: capital arrangement, implementation of funds receipt and payment, and fund supervision and inspection. After the implementation of centralized treasury payment system, the financial capital from straight