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国库集中支付制度是我国公共财政改革的重要内容,是宏观调控的重要手段,促进行政事业单位完善财务管理体系。本文通过简述国库集中支付制度的基本概念,分析国库集中支付对高校预算会计管理的影响,进而总结国库集中支付下高校预算会计管理的优化策略。
The centralized treasury payment system is an important part of public finance reform in our country and an important means of macroeconomic regulation and control to promote the improvement of financial management system by administrative institutions. In this paper, by briefly introducing the basic concept of centralized treasury payment system, this paper analyzes the influence of treasury centralized payment on the budgetary accounting management of colleges and universities, and then summarizes the optimization strategies of university budget accounting management under centralized treasury payment.