To pursue the central payment system of national treasury help strengthen the finance fund ' s management and supervision and standardize finance management and accountant behaviour and promote the finance fund ' s utilization benefits , but there exists limitation and imperfects in the practise of central payment system of national treasury 摘要推行国库集中支付制度，有利于加强财政资金的管理和监督，规范财务管理和会计行为，提高财政资金使用效益，但在实践中也存在不完善的地方。
Through the changes of accountant estimation on financial budget payout before and after the implementing the centralized payment , this article discusses the necessary of implementing exchequer ' s centralized payment in financial work of colleges and universities , and discusses the facing problems and the appropriate measurements 本文通过对实施国库集中支付前后财政预算支出的会计核算的变化，探究高校财务工作施行国库集中支付制度的必要性以及面临的问题和应采取的措施。
