首页 > 资料专栏 > 论文 > 财税论文 > 金融机构论文 > MBA硕士论文_浙江嘉兴秀洲区国库集中支付改革研究DOC

MBA硕士论文_浙江嘉兴秀洲区国库集中支付改革研究DOC

嘉兴精益***
V 实名认证
内容提供者
资料大小:1534KB(压缩后)
文档格式:DOC
资料语言:中文版/英文版/日文版
解压密码:m448
更新时间:2018/10/14(发布于浙江)

类型:金牌资料
积分:--
推荐:升级会员

   点此下载 ==>> 点击下载文档


文本描述
摘要汇编出版。保密的学位论文在解密后适用本规定

研究生签名: 时间: 年 月 日
导师签名: 时间: 年 月 日I
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

关键词:国库集中支付;改革;存在问题;改进措施II
Abstract
With the continuous development of modern economic society, organizations and institutions to
implement the traditional treasury concentrated payment system has been difficult to meet the needs of
related work. The so-called centralized treasury payment system is budget allocation, capital appropriation,
use, clearing banks and funds to reach service or commodity suppliers in the hands of the whole process
monitoring system and method. As to the more developed market economy countries centralized treasury
payment system in a scientific and effective fiscal fund payment management method, with the
improvement of the public finance system and the development of the socialist market economic system,
the traditional financial payment system exposes many problems and shortcomings, in order to
fundamentally change the encounter complex procedures, supervision not in place, financial management
chaos and a series of reform problems in the Xiuzhou District of Jiaxing City funded financial funds in
Zhejiang Province, only fundamentally do the centralized treasury payment system reform and improve the
work, to ensure the financial management work smoothly in Xiuzhou district.
In order to achieve the above objectives, this paper in the payment system on the basis of concentrated
on the theory of public finance and Treasury, mainly Xiuzhou District, Jiaxing, Zhejiang, treasury
concentrated payment reform are summarized, and the achievements and shortcomings are described, the
corresponding improvement countermeasures and suggestions. The research contents of this thesis are as
follows:
The first chapter is the introduction, including research background and significance, the existing
research literature to sort out and then put forward the research ideas and research methods, and put
forward the innovation and shortcomings of this paper. The second chapter is the theoretical analysis,
including the writing theory of public finance and treasury centralized payment system to lay the theoretical
foundation. The third chapter is the status quo of Zhejiang centralized treasury payment reform in Jiaxing
District of Xiuzhou. This chapter mainly Xiuzhou District, Jiaxing, Zhejiang, treasury centralized payment
reform process and its analysis of the status quo analysis. On the basis of the achievements of objective
evaluation. The fourth chapter is the analysis of problems and causes of Zhejiang Jiaxing to pay the
treasury centralized district of Xiuzhou. This chapter mainly Xiuzhou District, Jiaxing, Zhejiang, treasury
centralized payment in the presence of refining, and carries on the reason analysis according to the
problems existed in the practice of Jiaxing Xiuzhou District, for the next chapter put forward proposals to
do the preparation. The fifth chapter is the conclusion and policy suggestions. On the basis of Xiuzhou
District, Jiaxing, Zhejiang, treasury centralized payment in the existing problems and their causes, further
improve the Zhejiang Jiaxing Xiuzhou District treasury concentrated payment provided for suggestions, in
order to further improve Zhejiang Jiaxing Xiuzhou District treasury centralized payment effect.
Place of innovation of this thesis is aiming at the system level, there exist the problems proposed do
measures related to the reform of the budget system, and paid from Zhejiang Province, Jiaxing City
Xiuzhou District Finance (Accounting) center in the daily work of the existing problems are discussed, so
as to ensure the whole article and purpose for further enhancement.
Keywords: centralized treasury payment payment; reform; problems; improvement measuresIII
目 录
摘要..........I
Abstract .......... II
第一章 绪 论...........1
1.1 研究背景...... 1
1.2 研究意义...... 1
1.3 文献综述...... 2
1.3.1 国外文献综述 ........... 2
1.3.2 国内文献综述 ........... 3
1.3.3 文献述评....... 5
1.4 研究目标...... 5
1.5 研究内容...... 6
1.6 研究思路及研究方法 .......... 7
1.6.1 研究思路....... 7
1.6.2 研究方法.
。。。以上简介无排版格式,详细内容请下载查看