分析了国库集中支付制度在财经制度建设方面的积极作用，结合实际工作，归纳和总结了国库集中支付制度给高校财务管理工作带来的变化，指出在实际执行过程中存在的问题，探讨高校财务工作应如何转变观念、树立财务管理的新理念、建立国库管理信息沟通制度、科学设置会计科目、细化会计核算，进一步细化预算、建立内控制度等策略问题，进而提出建立与国库集中支付改革相适应的高校财务管理制度的建议，推动高校财务管理向精细化管理的方向发展。

The paper analyzes the positive role of treasury single account system in the field of formulating financial system,sums up changes in the financial management of colleges and universities with the effect of treasury single account system and generalizes the problems existing in the implementation of the treasury single account system. The writer suggests that we could make the budge detailedly, reinforce communications, establish the internal control system, and build up rules and regulations of financial management fitting in with the treasury single account system, and then we can drive financial management of colleges and universities to the direction of the fine management.