完善高校国库集中收付制度的探析

随着国库集中收付制度改革在高校的不断推进，改革实践取得明显成效，但问题也日益显现出来，已经影响到国库集中收付制度的进一步深化和高校的可持续发展。实践中应加大宣传力度转变观念，建立财税库银横向联网系统，细化预算编制，取消零余额账户，加强监督，推行公务卡制度等，以完善该项制度。

Thoughts on Perfecting the Treasury Single Account System of Universities

With furthering development of Treasury Single Account System in universities,experiment has shown obviously the reformation is successful and valid.However the reformation is facing more and more problems.The barriers have already affected the further deepening of the system and university's sustainable development.The countermeasures to perfect the system as follows should be taken: enlarge propaganda to transform the idea,establish the crosswise networking system,detail budget preparation,cancel the zero...