浙江嘉兴秀洲区国库集中支付改革研究

发布时间：2018-02-13 06:51

本文关键词： 国库集中支付改革存在问题改进措施　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：机关事业单位实施的传统国库管理制度下,财政资金多头、分散存放,资金支付程序繁琐,资金无法有效利用,已经很难满足相关工作的需求。为顺应现代经济社会的飞速发展,财政资金的管理模式急需转型。2001年3月财政部出台了《财政国库管理制度改革试点方案》,提出了建立国库单一账户体系,提升政府对财政资金监管职能的要求,这是我国国库集中支付改革的开端。国库集中支付就是将财政资金全部纳入国库单一账户管理,对预算的分配、资金的拨付及使用、银行清算、资金达到劳务或者商品供应者手中的全过程实施监控的制度。为了顺应全国范围内国库集中支付制度改革的步伐,浙江嘉兴秀洲区于2009年8月确定了第一批实施国库集中支付改革试点单位的名单,并历经数年层层扩面推开,于2012全面实现区级预算单位、乡镇、街道办国库集中支付全覆盖,初现改革成效。改革初始,在制度建设、监管方式等方面仍有诸多问题有待完善,为了能够从根本上改变浙江省嘉兴市秀洲区财政资金拨付程序复杂、国库单一账户体系不健全、监管制度缺失、预算管理相对混乱等一系列改革工作中遇到的问题,急需探索出完善国库集中支付制度改革的相关措施,以保证秀洲区政府对财政资金的有效监管。为达到上述研究目标,本文以浙江嘉兴秀洲区国库集中支付改革为研究对象,运用文献研究法在对公共财政理论和国库集中支付制度进行阐述的基础上,通过对资料、文献、数据分析并结合工作实际,就浙江嘉兴秀洲区国库集中支付改革现状进行总结,同时就其成效和不足进行阐述,最后提出改进的对策建议,本文研究内容具体如下:第一章为绪论,包括研究背景和研究意义,通过对国内外研究文献的梳理,进而提出本文研究思路和研究方法,以及本文的创新点。第二章为概念界定及理论基础,阐述了国库集中支付制度和国库单一账户的概念和公共财政理论、委托代理轮、制度创新理论,为后文写作奠定理论基础。第三章阐述浙江嘉兴秀洲区国库集中支付改革现状。本章主要分析浙江嘉兴秀洲区国库集中支付改革历程及其内容,在此基础上对其改革成效客观评价。第四章为嘉兴秀洲区国库集中支付改革中的问题及原因分析。主要就浙江嘉兴秀洲区国库集中支付中存在的问题归纳总结,并分析其原因,为下一章提出建议做铺垫。第五章是完善浙江嘉兴秀洲区国库集中支付改革工作相关措施。基于浙江嘉兴秀洲区国库集中支付改革中的问题,提出完善改革工作的针对性建议,以期进一步巩固改革成效,提高秀洲区财政支出的公开化、透明化。最后部分是对本文研究结论的概括总结。本篇论文的创新点就是针对制度层面存在的种种问题,并结合浙江嘉兴秀洲区财政支付中心工作中的实际经验对问题进行深入探讨,提出了推进政府收支分类和部门预算改革;完善国库单一账户体系建立监管机制;严把审核关提高直接支付率;推广公务卡使用;改善信息管理系统;提升人员素质开展定期培训等相关完善改革的措施,从而保证整篇文章的针对性和目的性进一步增强。
[Abstract]:The traditional treasury management system in Institutions of implementation, financial funds long, distributed storage, payment procedures cumbersome, funds can not be used effectively, has been difficult to meet the demand for related work. The rapid development of modern economic and social adaptation, in urgent need of management mode of financial capital transformation.2001 year in March the Ministry of Finance issued the "treasury management system reform pilot program", proposed the establishment of a single treasury account system, enhance the government's requirements for financial regulatory functions, this is the beginning of our treasury centralized payment reform. Centralized treasury payment is the financial fund will be fully integrated into the treasury single account management, budget allocation, allocation and use of funds, the bank liquidation. The whole process of funds to monitor the implementation of the system of labor or commodity suppliers. In order to adapt to the nationwide centralized treasury payment system reform pace, Zhejiang Jiaxing District of Xiuzhou in August 2009 identified the first batch of the implementation of centralized treasury payment reform pilot units list, and after several years of expansion in 2012 layers of open, the full realization of district level budget units, township, street centralized treasury payment coverage, the effect of the reform. The reform of the early initial, in the system construction, the supervision mode is still there are many problems need to be improved, in order to fundamentally change the Jiaxing province Zhejiang city Xiuzhou district finance funds disbursement procedures complex, the treasury single account system is not perfect, lack of regulatory system, meet budget management chaos and a series of problems in the work of reform, it is urgent to explore measures to improve the centralized treasury payment system reform, in order to ensure effective supervision of financial funds of the government of Xiuzhou district. In order to achieve the objectives of the study, this paper takes the Zhejiang Jiaxing Xiuzhou District centralized payment reform as the research object, Using the methods of literature research in the basis of public finance theory and the centralized treasury payment system, based on the literature data, data analysis, and combined with the actual work, Zhejiang Jiaxing Xiuzhou District treasury centralized payment reform are summarized, and the achievements and insufficient elaboration, finally puts forward countermeasures and suggestions to improve the paper. The research contents are as follows: the first chapter is the introduction, including the research background and research significance, through the study of the literature review, this paper puts forward the research ideas and research methods, and innovation of this paper. The second chapter is the definition and theoretical basis, elaborated the concept of centralized treasury payment system and treasury single account and the public finance theory, principal-agent theory, system innovation, lay the theoretical foundation for the following writing. The third chapter of Zhejiang Jiaxing Xiuzhou District treasury centralized payment reform at present Like. This chapter mainly analyzes the Zhejiang Jiaxing Xiuzhou District treasury centralized payment reform process and contents, on the basis of the objective evaluation of the effectiveness of the reform. The fourth chapter is the analysis of problems and reasons of payment reform in the treasury centralized Jiaxing Xiuzhou district. The main Zhejiang Jiaxing Xiuzhou District treasury centralized payment problems in the summary and analysis of the the reason, put forward suggestions to pave the way for the next chapter. The fifth chapter is to improve the Zhejiang Jiaxing Xiuzhou District treasury centralized payment reform related measures. The problems in the reform of treasury centralized payment in Zhejiang Jiaxing District of Xiuzhou based on the proposed reform suggestions, in order to further consolidate the effectiveness of the reform, improve the public expenditure in Xiuzhou district and transparent. The last part is the summary of the conclusions of this study are summarized. The innovation of the thesis is aiming at the problems existing in the system level, and combined with the The experience of Zhejiang Jiaxing Xiuzhou district financial payment center in the work of in-depth discussion on the problems, put forward the classification of government revenue and expenditure and budget reform; improve the treasury single account system to establish a supervision mechanism; strict audit of direct payment rate; promotion business card; improve information management system; improving the quality of personnel to carry out regular training the relevant reform measures, so as to ensure the targeted and purpose is further enhanced.

【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

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