本文選題：國(guó)庫集中支付 + 財(cái)政監(jiān)督��； 參考：《華僑大學(xué)》2014年碩士論文

【摘要】：近年來，財(cái)政國(guó)庫集中支付制度作為公共財(cái)政管理制度的核心內(nèi)容之一，已經(jīng)成為改革的必然選擇。我國(guó)國(guó)庫集中支付改革的實(shí)施使財(cái)政監(jiān)督職能得到了發(fā)揮,從而提高了財(cái)政資金的使用效益。然而，財(cái)政監(jiān)督雖然在國(guó)庫集中支付改革中發(fā)揮了一定的作用，但是效果不佳，監(jiān)督職能不能得到很好的發(fā)揮。 財(cái)政監(jiān)督作為財(cái)政管理的重要組成部分，保障了財(cái)政資金的分配、使用、績(jī)效到內(nèi)部控制等各個(gè)環(huán)節(jié)的順利進(jìn)行。然而近年來的改革一直側(cè)重在財(cái)政收入方面，對(duì)于財(cái)政支出方面一直沒有進(jìn)行深層次的根本性的改革。 本文從探討豐澤區(qū)國(guó)庫集中支付改革實(shí)踐中的財(cái)政監(jiān)督問題入手，首先介紹國(guó)庫集中支付的有關(guān)內(nèi)容及文章的理論基礎(chǔ)。接著，分析豐澤區(qū)財(cái)政支出狀況及財(cái)政監(jiān)督的演變歷程，深入考察豐澤區(qū)現(xiàn)階段實(shí)行財(cái)政國(guó)庫集中支付制度的管理狀況和改革中財(cái)政監(jiān)督的狀況，提出豐澤區(qū)財(cái)政國(guó)庫支付中財(cái)政監(jiān)督存在的問題。最后，介紹三個(gè)國(guó)家的財(cái)政監(jiān)督狀況，總結(jié)出有益于我國(guó)財(cái)政監(jiān)督制度完善的政策借鑒。并在此基礎(chǔ)上提出強(qiáng)化國(guó)庫集中支付中財(cái)政監(jiān)督的政策性建議，使豐澤區(qū)國(guó)庫監(jiān)督管理職能更好的得到發(fā)揮。同時(shí)，對(duì)于提高豐澤區(qū)財(cái)政管理水平，保證財(cái)政資金的使用效益最大化具有重要的意義。
[Abstract]:In recent years, as one of the core contents of the public finance management system, the centralized payment system of the treasury has become the inevitable choice of the reform. The implementation of the reform of treasury centralized payment makes the function of fiscal supervision come into play, thus improving the efficiency of the use of financial funds. However, although fiscal supervision has played a certain role in the reform of treasury centralized payment, the effect is not good, and the function of supervision can not be played well. As an important part of financial management, financial supervision ensures the smooth progress of the allocation, use, performance and internal control of financial funds. However, the reform in recent years has focused on fiscal revenue, and there has been no fundamental reform of fiscal expenditure. This paper begins with the discussion of fiscal supervision in the reform of centralized treasury payment in Fengze District, and introduces the relevant contents and the theoretical basis of the article. Then, the paper analyzes the state of financial expenditure and the evolution of financial supervision in Fengze District, and makes a thorough investigation of the management situation of the centralized payment system of fiscal treasury and the state of financial supervision in the reform of Fengze District at the present stage. The problems of fiscal supervision in the payment of fiscal treasury in Fengze district are put forward. Finally, the paper introduces the financial supervision situation of three countries and summarizes the policy reference that is beneficial to the perfection of our country's financial supervision system. On this basis, it puts forward the policy suggestions of strengthening the fiscal supervision in the centralized payment of the treasury, so that the functions of supervision and management of the treasury in Fengze District can be better brought into play. At the same time, it is of great significance to improve the level of financial management in Fengze area and to ensure the maximization of the utilization benefit of financial funds.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.2;F812.45

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