国库集中支付制度在高校实施过程中存在的问题及解决途径

发布时间：2018-02-12 21:10

本文关键词： 高校国库集中支付制度建设存在问题解决途径　出处：《兰州交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前,我国经济体制改革不断深化已经成为不可阻挡的趋势,公共财政体系也要求与社会主义市场经济相对等和适应,推行“国库集中支付”制度已经是人心所向,大势所趋。政府将所有财政性资金纳入到国库单一账户体系管理的制度就是所谓的国库集中支付制度,该制度的核心和主要表现形式是资金缴拔,正是由于这一点,财政国库管理制度也逐步演变为“国库单一账户体系”。十多年前,教育部率先带领数所高校进行了先行试点,以探索在高校层面推行国库集中支付制度的可能性和可行性,高校国库集中支付管理制度的改革是现代国库支付制度改革中不可分割的重要一环,作为素有第三部门之称的高校,肯定有其自身的独特性和复杂性,对高校国库集中支付制度开展深入研究,使之更加优化,对深化教育体制改革,强化高校国库管理,不但具有现实意义,同时也对其他部门推行国库集中支付制度具有指导意义。本文着重从理论分析的角度研究国库集中支付制度,对高校在实施国库集中支付改革中的不足进行详细分析,并以国外在国库管理方面的先进经验为基础,探讨了现阶段构建具备“中国特色”国库集中支付制度的措施,对高校国库集中支付制度实施过程中出现的问题提出了相应的解决措施。本文通过阐述国库集中支付制度的研究背景与目的、当前国内外对高校的研究成果与研究方法以及这些研究成果的亮点和存在的不足与缺陷,阐明了研究的现实意义。通过对“国库”、“财政”、“预算单位零余额账户”、“国库集中支付制度”等概念的准确定义,奠定了研究的理论基础。从预算管理、筹资管理、会计核算等多个方面,深入分析了国库集中支付对高校的积极影响,同时也明确指出了高校国库集中支付推行过程中,在法规制度、配套措施、管理意识、预算体制等方面面临的潜在风险及其造成的不利影响,并就解决这些问题从建立健全法规制度、提高预算管理水平、完善国库集中支付制度、优化网络信息化系统等方面提出了有效解决途径,更进一步提出了建立健全国库集中支付制度下的高校财务管理体系的简单设想。
[Abstract]:At present, the deepening of China's economic system reform has become an unstoppable trend, and the public finance system is also required to match and adapt to the socialist market economy. The government's system of bringing all financial funds into the management of the treasury single account system is the so-called treasury centralized payment system, the core and main manifestation of which is the collection of funds, which is precisely because of this. More than 10 years ago, the Ministry of Education took the lead in leading several universities to pilot pilot projects in order to explore the possibility and feasibility of implementing the centralized treasury payment system at the university level. The reform of treasury centralized payment management system in colleges and universities is an inseparable and important part in the reform of modern treasury payment system. As a university known as the third department, it must have its own uniqueness and complexity. It is not only of practical significance to carry out in-depth research on the centralized payment system of the treasury of colleges and universities to make it more optimized, but also to deepen the reform of the educational system and strengthen the management of the treasury of colleges and universities. At the same time, it is of guiding significance for other departments to carry out the centralized payment system of the treasury. This paper focuses on the research of the centralized payment system of the treasury from the perspective of theoretical analysis, and analyzes in detail the deficiencies in the implementation of the reform of centralized payment of the national treasury in colleges and universities. Based on the advanced experience of foreign countries in treasury management, this paper discusses the measures to construct the centralized treasury payment system with "Chinese characteristics" at this stage. This paper puts forward the corresponding solutions to the problems in the implementation of the treasury centralized payment system in colleges and universities. This paper expounds the background and purpose of the research on the treasury centralized payment system. At present, the research results and methods of colleges and universities at home and abroad, as well as the bright spots, shortcomings and defects of these research achievements, This paper clarifies the practical significance of the research. Through the accurate definition of the concepts of "treasury", "finance", "budget unit zero balance account" and "treasury centralized payment system", the theoretical foundation of the study is established. In this paper, the positive influence of treasury centralized payment on colleges and universities is deeply analyzed, and it is clearly pointed out that in the process of implementing centralized treasury payment in colleges and universities, regulations, supporting measures and management consciousness are also pointed out. The potential risks faced by the budget system and their adverse effects, and how to solve these problems by establishing and improving the legal system, improving the level of budget management, and perfecting the centralized payment system of the national treasury, This paper puts forward some effective solutions to optimize the network information system, and further puts forward a simple idea of establishing and perfecting the financial management system of colleges and universities under the centralized payment system of national treasury.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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