呼和浩特市国库集中支付改革的研究

发布时间：2018-04-23 18:55

本文选题：呼和浩特市 + 国库集中支付　；参考：《内蒙古大学》2014年硕士论文

【摘要】：为了解决传统支付方式下国库资金使用效益不足、管理监督缺失和贪污浪费的问题,借鉴西方国家成功经验,完善我国公共财政管理方式势在必行。国库集中支付制度是一种财政资金支付管理制度在市场经济发达国家得到充分发展、广泛应用,是被广泛认可和推崇的成熟的财政资金支付系统。推行国库集中支付制度不仅仅是把财政资金进行统一管理和支付的简单问题,其最根本的目的是革新过去财政支付体制中的弊病。我国的国库集中支付制度改革于2001年开始试点推行,历经十几年的发展和完善,我国的国库集中支付制度工作取得了显著成效,不仅改变了资金拨付方式,提高了支付效率和资金利用收益,强化了预算管理,加强了运行监督,而且在很大程度上提高了宏观调控能力,但在改革实践过程中,也发现了不少亟待解决的问题。文章以呼和浩特市国库集中支付制度改革为出发点,采用实证分析与规范分析相结合的方法,在国库集中支付制度相关研究理论分析的基础上,结合呼和浩特市国库集中支付制度的改革与实践,并学习西方部分国家对国库集中支付制度实施的具体做法和先进经验,系统分析了呼和浩特市运行中存在的问题,并据此提出了完善呼和浩特市国库支付制度运行的具体对策。
[Abstract]:In order to solve the problems of insufficient utilization benefit of treasury funds, lack of management supervision and corruption and waste under the traditional payment mode, it is imperative to perfect the public finance management mode of our country by learning from the successful experiences of western countries. The treasury centralized payment system is a kind of financial fund payment management system which has been fully developed and widely applied in the developed countries of market economy. It is a mature financial fund payment system that is widely recognized and respected. To carry out the centralized payment system of treasury is not only a simple problem of unified management and payment of financial funds, but also a fundamental aim of innovating the shortcomings of the past financial payment system. The reform of China's treasury centralized payment system began to be carried out on a pilot basis in 2001. After more than ten years of development and improvement, China's treasury centralized payment system has achieved remarkable results, which has not only changed the mode of allocation of funds. It improves the efficiency of payment and the income of fund utilization, strengthens the budget management, strengthens the operation supervision, and improves the macro-control ability to a great extent, but in the process of reform practice, it also finds many problems that need to be solved urgently. Based on the reform of the treasury centralized payment system in Hohhot, this paper adopts the method of combining empirical analysis with normative analysis, on the basis of theoretical analysis of the relevant research on the treasury centralized payment system. Combined with the reform and practice of the centralized payment system of the treasury in Hohhot, and learning from the concrete practices and advanced experiences of some western countries in implementing the centralized payment system of the treasury, the problems existing in the operation of Hohhot are systematically analyzed. Based on this, the author puts forward the concrete countermeasures to improve the operation of the treasury payment system in Hohhot.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

【参考文献】