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鄞州区乡镇财政国库集中支付改革从 2014 年开始拉开帷幕，截止到论
文本稿，鄞州区全部乡镇都已经进入试运行的阶段。传统的财政支付模式随
着鄞州区乡镇财政收支规模的逐年扩大已经越来越显示其弊端，主要表现在
财政资金沉淀、运行不透明、监督不到位等方面。此次鄞州区乡镇支付改革
的推广，有利于增强乡镇资金效益、规范财政收支行为、提高乡镇资金效
率、加强乡镇资金安全，在已经运行的乡镇中成效明显。但是，在鄞州区乡
镇改革过程中，不可避免也暴露出一些问题，如改革范围不够全面、代理银
行存在风险等。这些问题是由多种因素导致而成的，乡镇的传统的财政制度
和支付习惯是历史原因，而乡镇缺乏高素质的财务人才及落后的财务管理观
念是阻碍改革的重要原因。分析这些问题背后的成因，才能针对性地提出完
善改革的建议
本文首先叙述了鄞州区乡镇财政国库集中支付改革的背景、意义和理论
研究，其次介绍了改革的概况，并总结改革后的国库集中支付的模式和成
效。重点是以鄞州区咸祥镇为例，分析在实施改革过程中产生的问题及其成
因。针对改革中存在的问题和不足，借鉴其他地区的经验教训和理论指导，
在财政体制制度、信息网络建设、人力资源配置、监督措施及绩效考核四个
方面提出完善乡镇财政国库集中支付改革的措施
关键词：国库集中支付， 财政， 乡镇资金， 改革II
Research for Township Financial National Treasury Centralized
Payment Reform in Yinzhou District, Ningbo
Abstract
The reform of the payment method brings not only the innovation of the financial operation
mode, but also the reform of the financial management concept. A lot of in-depth theoretical and
practical research is on the operation of the treasury centralized system at home and abroad, which
stressed that the implementation of the system can enhance the effectiveness of the use of public
funds. In the course of reform, the importance of budgeting and performance appraisal is studied
emphatically.
Township Financial National Treasury Centralized Payment Reform in Yinzhou District
began from 2014, and all of the towns in Yinzhou District has entered the stage of trial operation.
As the scale of fiscal revenue and expenditure of Yinzhou District increasing and expanding year
by year, the traditional pattern of payment has already shown its drawbacks, mainly in the financial
funds precipitation, opaque operation, lack of supervision and so on. The reform has taken effects
in the towns, to strengthen rural capital efficiency, regulate the behavior of financial revenue and
expenditure, improve the capital efficiency, and strengthen the security of funds. However, the
reform has exposed some problems inevitably during the process, such as the scope of reform is
not comprehensive, agent bank risks, etc. These problems are caused by a variety of factors. The
habits of townships’ financial system and payment are historical reasons, while the lack of high-
quality financial talents and backward financial management concepts are the main reasons for the
reform. Analysis of the causes behind these problems can be targeted to improve the reform
proposals.
This paper focuses on the background and significance of the reform, analysis and
comparison of theoretical researches from domestic and foreign. Then effects and the strategy of
the reform will be introduced. Based on the practice of town in Yinzhou District, which called
Town Xianxiang, its problems and constraints will be exhumed by analyzing. In the end, this paper
will propose measures and suggestions in the system of public finance system, information
network construction, human resource allocation, supervision measures and performance
evaluation to deal with such problems.
Key Words：The National Treasury Centralized Payment, Financial Funds, Township Fiscal,
ReformIII
目 录
引 言...........1
1 绪论... 2
1.1 研究背景和研究意义........... 2
1.1.1 研究背景......... 2
1.1.2 研究意义......... 2
1.2 研究主要内容和方法........... 3
1.3 论文的难点和创新点........... 3
1.4 国内外关于国库集中支付理论的文献综述 ......... 4
1.4.1 国外文献综述4
1.4.2 国内文献综述5
1.4.3 国内外研究的总体评价........ 7
2 鄞州区乡镇财政国库集中支付改革前概况和改革的意义..... 10
2.1 鄞州区乡镇财政现状......... 10
2.2 鄞州区乡镇改革前支付方式........ 12
2.3 鄞州区乡镇财政国库集中支付改革的意义 ....... 13
2.3.1 有利于提高财政资金使用效率 ..... 13
2.3.2 有利于降低财政资金运行成本 ..... 13
2.3.3 有利于加强了资金宏观调控能力 . 13
2.3.4 有利于提高了预算执行能力.......... 14
2.3.5 有利于加强资金监管能力.. 14
3 鄞州区乡镇财政国库集中支付改革概况和成效.......... 15
3.1 鄞州区乡镇财政国库集中支付改革概况 ........... 15
3.1.1 改革内容....... 15
3.1.2 改革推广基础 .......... 15
3.1.3 改革特点....... 16
3.1.4 改革进度....... 17IV
3.1.5 国库集中支付运行流程...... 18
3.2 乡镇财政国库集中支付改革取得成效.... 21
3.2.1 健全乡镇财政公共财政体制.......... 21
3.2.2 充分发挥乡镇财政职能...... 21
3.2.3 提高乡镇财务管理水平...... 22
3.2.4 加强对乡镇财政资金的监管.......... 22
3.2.5 倒逼提高乡镇预算能力...... 22
3.2.6 降低财政财务运行成本...... 23
3.2.7 降低贪污腐败的机率.......... 23
3.2.8 提高了财政
。。。以上简介无排版格式，详细内容请下载查看
