本文選題：呼和浩特市 + 國庫集中支付　； 參考：《內(nèi)蒙古大學(xué)》2014年碩士論文

【摘要】：為了解決傳統(tǒng)支付方式下國庫資金使用效益不足、管理監(jiān)督缺失和貪污浪費的問題,借鑒西方國家成功經(jīng)驗,完善我國公共財政管理方式勢在必行。國庫集中支付制度是一種財政資金支付管理制度在市場經(jīng)濟發(fā)達國家得到充分發(fā)展、廣泛應(yīng)用,是被廣泛認(rèn)可和推崇的成熟的財政資金支付系統(tǒng)。推行國庫集中支付制度不僅僅是把財政資金進行統(tǒng)一管理和支付的簡單問題,其最根本的目的是革新過去財政支付體制中的弊病。我國的國庫集中支付制度改革于2001年開始試點推行,歷經(jīng)十幾年的發(fā)展和完善,我國的國庫集中支付制度工作取得了顯著成效,不僅改變了資金撥付方式,提高了支付效率和資金利用收益,強化了預(yù)算管理,加強了運行監(jiān)督,而且在很大程度上提高了宏觀調(diào)控能力,但在改革實踐過程中,也發(fā)現(xiàn)了不少亟待解決的問題。文章以呼和浩特市國庫集中支付制度改革為出發(fā)點,采用實證分析與規(guī)范分析相結(jié)合的方法,在國庫集中支付制度相關(guān)研究理論分析的基礎(chǔ)上,結(jié)合呼和浩特市國庫集中支付制度的改革與實踐,并學(xué)習(xí)西方部分國家對國庫集中支付制度實施的具體做法和先進經(jīng)驗,系統(tǒng)分析了呼和浩特市運行中存在的問題,并據(jù)此提出了完善呼和浩特市國庫支付制度運行的具體對策。
[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.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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