信阳市国库集中支付制度改革研究

发布时间：2018-06-24 08:43

本文选题：改革 + 国库　；参考：《郑州大学》2014年硕士论文

【摘要】：随着改革开放的不断深入，我国市场经济体制的改革取得了引人瞩目的成绩。20世纪90年代末，随着公共财政框架体系的提出与逐步建立发展，新一轮财政改革的步伐逐渐加大。传统的财政资金管理方法是通过设立多重分类账户对财政资金收支进行管理，支付方式较为分散。其存在的许多弊病在改革进程中日益凸现。诸如财政资金使用过程中缺乏严格的监管，透明度不够，导致占用截留财政资金的现象时有发生；没有建立科学合理的收支管理制度，财政收入上缴国库不及时，财政支出中间环节过多，致使财政资金使用效率偏低；收支情况得不到及时的反馈，不能准确迅速的为预算编制及执行提供相应的财政信息，影响了宏观调控的运行等等一系列问题涌现。此时，国库管理制度改革应运而生，被推到了财政改革的前沿。集中支付改革国库管理制度改革不可或缺的组成部分，因其涉及面广，触及多方利益，更加引起广泛的关注。本文以河南省信阳市为例，通过理论与实践相结合的研究方法，运用公共管理的有关理论，对该市国库集中支付改革中存在的个性、共性问题，诸如改革的形式、相关机构设置、财政配套改革、对预算单位监督等方面产生的进行深入研究。分析产生问题的原因，，探讨解决对策，并有针对性地提出进一步完善信阳市国库集中支付制度的具体途径，在此基础上，也希望能够对其他地市完善、深化国库集中支付制度改革提供借鉴。通过深入的调查研究，本文总结了信阳市在国库集中支付制度改革中作出的探索及取得的成效，同时客观地指出改革中存在的不足，并提出完善改革的建议以达到更好地推动改革的顺利进行的目的。集中支付制度改革作为国库管理制度改革的重要组成部分，其政策性较强、牵涉广泛、是一项复杂的系统工程。其改革目标短时间内的彻底实现是不现实的。深化改革的任务仍然是艰巨复杂的，为实现目标还需付出巨大努力，相信随着国库集中支付改革的不断深化，以及各项相关配套制度的不断完善，许多当前存在的问题必将逐步改善和解决。
[Abstract]:With the deepening of reform and opening up, the reform of the market economic system in China has made remarkable achievements. At the end of 1990s, with the establishment and development of the framework system of public finance, the pace of the new round of financial reform gradually increased. The traditional method of financial fund management is to manage the income and expenditure of financial funds by setting up multiple classified accounts. Many of its shortcomings are increasingly evident in the reform process. For example, the lack of strict supervision and transparency in the process of using financial funds has led to the phenomenon of taking up and retaining financial funds from time to time; without the establishment of a scientific and reasonable system of income and expenditure management, the financial revenue is not handed over to the state treasury in a timely manner. Too many intermediate links in fiscal expenditure lead to low efficiency in the use of financial funds, lack of timely feedback on income and expenditure, and inability to accurately and quickly provide corresponding financial information for budget preparation and implementation, Affected the operation of macro-control and a series of problems emerged. At this time, the treasury management system reform came into being, was pushed to the forefront of financial reform. Centralized payment reform is an indispensable part of the reform of treasury management system. Taking Xinyang City of Henan Province as an example, through the research method of combining theory with practice and using the relevant theories of public administration, this paper analyzes the individuality and common problems existing in the reform of centralized payment of the treasury of the city, such as the form of reform. The establishment of relevant institutions, financial reform, budget unit supervision and other aspects of in-depth research. This paper analyzes the causes of the problems, probes into the countermeasures, and puts forward some specific ways to further improve the centralized payment system of the State Treasury in Xinyang City. On this basis, it also hopes to perfect other cities and prefectures. Deepen the reform of the treasury centralized payment system to provide reference. Through in-depth investigation and research, this paper summarizes the exploration and achievements of Xinyang City in the reform of the treasury centralized payment system, and objectively points out the shortcomings of the reform. And put forward the suggestion of perfecting the reform in order to better promote the smooth progress of the reform. As an important part of the reform of treasury management system, the reform of centralized payment system is a complicated system engineering with strong policy and extensive involvement. Its reform goal in a short period of time complete realization is unrealistic. The task of deepening the reform is still arduous and complex, and we still need to make great efforts to achieve our goal. We believe that with the deepening of the reform of centralized treasury payments and the continuous improvement of the relevant supporting systems, Many existing problems will be gradually improved and solved.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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