国库集中支付体系下的唐山市公务卡制度改革研究

发布时间：2018-05-12 08:33

本文选题：公务卡 + 公务卡制度　；参考：《河北工业大学》2014年硕士论文

【摘要】：公务卡作为我国现行国库集中支付制度的新型载体，能够减少现金使用量、简化财务费用报销审批流程、节省公务费用支付过程中的人力物力和财力成本，解决现金支付制度中存在的支出不透明、结算不便捷、监管不到位等现象。可见公务卡的推行与使用是我国今后财政财务管理发展的必然趋势。基于现有国库集中支付制度的特点，结合公务卡试点改革的情况，建立健全公务卡制度，广泛推广使用公务卡，，是今后财政财务管理工作势在必行的一项重要举措。自唐山市国库集中支付制度改革以来，通过国库集中支付制度对预算单位财政资金实现了监管，但是对现金管理始终存在缺陷。如果能使用公务卡结算业务来取代现行的现金结算业务，必然能够使财政资金的财务管理工作再上新台阶。本文在运用调研分析法、实证分析法、规范分析法和比较分析法的基础上，对部分省市开展公务卡改革的调查研究，总结归纳其先进经验和存在的问题，通过对唐山市公务卡受理环境、预算单位的接受能力与商业银行的调研，在结合唐山市实际情况的基础上，确定公务卡改革的目标与具体步骤，设计适合在唐山市推广公务卡制度的基础模型，并以此为基础推动唐山市公务卡制度的改革，最后针对在公务卡改革过程暴露出的问题，提出完善改革的保障措施，确保唐山市公务卡改革的顺利完成。
[Abstract]:As a new carrier of the current treasury centralized payment system, the public service card can reduce the use of cash, simplify the approval process of financial expenses reimbursement, and save the manpower, material and financial costs in the process of paying official expenses. Solve the cash payment system in the expenditure is not transparent, settlement is not convenient, supervision is not in place and so on. It can be seen that the implementation and use of official cards is the inevitable trend of the future development of financial management in China. Based on the characteristics of the existing treasury centralized payment system and combined with the reform of the public service card pilot project, it is imperative to establish and improve the public service card system and popularize the use of the public service card in the future. Since the reform of the treasury centralized payment system in Tangshan City, the central treasury payment system has been used to supervise the financial funds of budget units, but there are always defects in cash management. If the current cash settlement business can be replaced by the official card settlement business, the financial management of the financial funds will be able to rise to a new level. On the basis of investigation and analysis, empirical analysis, normative analysis and comparative analysis, this paper investigates and studies the reform of public service card in some provinces and cities, and summarizes its advanced experience and existing problems. Through the research on the accepting environment of official cards in Tangshan City, the acceptance ability of budget units and the commercial banks, and on the basis of the actual situation in Tangshan City, the aim and concrete steps of the reform of public service cards are determined. To design the basic model suitable for promoting the public service card system in Tangshan City, and to promote the reform of the public service card system in Tangshan City on the basis of this model. Finally, aiming at the problems exposed in the reform process of the public service card system, the paper puts forward the safeguard measures to perfect the reform. To ensure the smooth completion of business card reform in Tangshan.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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