Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts . when it needs to purchase goods or pay for the labors , the budgeting unit should apply and the treasury - disbursing department will audit the application . then the fund is directly transferred to the applicant 国库集中支付制度,也叫国库单一账户制度,是改变现行的财政资金层层拨付方式,将政府的所有财政性资金(包括预算内资金和纳入预算管理的预算外资金)集中在人民银行或指定代理银行开设的国库单一账户上,所有预算单位需要购买商品或支付劳务款项时,由预算单位提出申请,经国库支付机构审核后,将资金直接从单一账户支付给收款人的制度。
The second part , high school ' s management audit and high school ' s operational audit . which is the third and forth chapter of this thesis . the high school management audit is divided into five parts : the plan audit , the decision audit , the control audit , the organization audit , the leading audit ; the high school operational audit includes budget capital audit , outer budget capital audit , human resource effectiveness audit , the use of fixed assets audit , the use of utility audit and the daily life " s effectiveness audit . it is the most important part of this thesis 第二部分,高校管理审计和高校经营效益审计,为第三章和第四章内容。高校管理审计分为五大部分的内容:计划机能审计、决策机能审计、控制机能审计、组织机能审计和领导机能审计;高校经营效益审计主要从预算内资金审计、预算外资金、人力资源效益审计、固定资产使用效益审计、物质设备利用效益审计以及日常生活中的经济效益审计几方面进行论述。是本文论述的重点。
资金: fund; capital国家预算内资金: state budgetary appropriation预算内资本: capital in budget预算内收入: revenue above the line室内资金: in-house funds国家预算内收入: revenue above the line预算内空缺职位: budgeted vacant post预算内支出项目: im budget eingeplanter ausgabenposten预算外资金: extrabudgetary funds预算资金: budget fund; budgetary fund; budgetary resources资金预算: funding budget控制项目的发起在预算内: on budget launch of projects预算内基本建设投资: im budget eingeplante investitionen pl.für den investbau员额改隶改属改为预算内员额预算内员额: transferofposts预算基金,预算资金: budgetary fund预算外资源所设员额改为预算内员额: conversion of posts from extrabudgetary sources of financing资金预算任务: capital budgeting functions资金预算系统: capital budgeting system没什么东西可以按计划或预算内完成的。: nothing ever gets built on schedule or within budget适当增加中央预算内经常性建设投资: appropriately increase investment from the central budget for regular construction资金流动预算, 现金流转预算: cash flow budget预算外资金来源: extra budgetary sources内资股: domestic share加强预算外资金管理: tighten control over extrabudgetary funds预算外资金财政汇缴专户: special financial accounts for the collection of extra-budgetary funds