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摘要
自 2001 年以来,我国国库集中支付制度改革不断取得突破，国库集中支付
制度从分级分散的传统模式(即计划经济下的多重存款账户为基础的传统模式)
改革为集中收缴及拨付模式（即市场经济体制下的以国库单一账户体系为基础
的国库集中支付模式），对我国的财政支出改革产生了重大而深远的影响。

目前，我国国库集中支付制度改革已进入大规模推进和继续完善的攻坚阶
段。郑州市属高校作为地方财政预算单位，2003 年开始实行国库集中支付制度，
十余年内，国库集中支付制度对郑州市属高校的财务运作及整个学校的管理活
动产生积极影响的同时，也给学校带来了一系列期待解决的问题。实行国库集
中支付制度改革已毫无置疑，为更快更好的适应改革发展，充分的发挥制度改
革带来的积极影响、解决和减轻制度改革带来的负面影响，本文通过对郑州市
属高校集中支付制度的深入研究，对进一步加强高校财政资金的管理和控制，
提高资金使用效率，促进郑州市属高校财务管理水平、推动教育事业的持续发
展具有现实的指导意义。

本文首先介绍和分析了我国国库集中收付制度改革的理论依据及国库集中支付
制度的主要内容，对目前郑州市属高校实行国库集中支付制度后出现的问题进
行分析，积极发现该制度所带来的问题，并查找出问题所在，通过借鉴国外及
境外的一些经验做法，最后为进一步完善郑州市市高校实行国库集中支付制度
提出改进的具体方法和措施。

关键词：国库集中支付制度； 郑州市属高校 ； 财务管理Abstract
Since 2001, the reform of China's centralized treasury payment system has kept
making breakthroughs. The centralized treasury payment system has gradually
changed from the hierarchical decentralized traditional mode (based on multiple
deposit accounts which were then controlled by planned economy) to a mode of
centralized collection and allocation (based on the single account system of the state
treasury under market economy system). Such reform has had a significant and
far-reaching impact on the reform of fiscal expenditure in our country.
At present, the reform of China's centralized treasury payment system has entered
the crucial stage of large-scale propulsion and it continues to improve. As the local
financial budget units, Colleges and universities in Zhengzhou City began to
implement a centralized treasury payment system in 2003. In the following ten years,
the centralized treasury payment system has had a positive impact on the financial
operations and management activities of colleges and universities in Zhengzhou, but
at the same time, it also has brought a series of problems remaining to be solved.
There is no doubt that a reform to improve the centralized treasury payment system is
needed. In order to better and faster adapt to the reform and development, give full
play to the positive effects of the reform, and resolve and reduce the negative effects,
this paper, which is focused on an in-depth research into Zhengzhou University
payment system, will offer practical guidance to further strengthen the financial
fund's management and control, improve the service efficiency of funds, promote the
city of Zhengzhou university financial management level and promote the sustainable
development of education cause.
This paper introduces and analyzes the theoretical basis of the centralized treasury
payment system reform and the main content of the institutional system, followed by
analysis of the problems arising after the implementation of the centralized treasury
payment system in Zhengzhou municipal colleges and universities. It aims to
discover the problems caused by the system and find out where the problem lies. And