甘肅省合水縣國(guó)庫(kù)集中支付改革研究
發(fā)布時(shí)間：2018-12-10 12:02
【摘要】：傳統(tǒng)的國(guó)庫(kù)管理制度實(shí)行會(huì)計(jì)集中核算模式,預(yù)算單位的的資金收繳都是在設(shè)立的多重賬戶下分散進(jìn)行,其主要弊端是:資金透明度低,坐支收入、應(yīng)繳收入未繳等等問題;收支信息緩慢,不利于財(cái)政部門及時(shí)的掌握預(yù)算單位資金動(dòng)向;預(yù)算單位可能滯留大量資金,導(dǎo)致預(yù)算執(zhí)行力不足,進(jìn)而造成尋租空間,甚至產(chǎn)生腐敗等問題,財(cái)政部門也無從監(jiān)管。實(shí)行國(guó)庫(kù)集中支付制度改革,是以國(guó)庫(kù)單一賬戶體系為基礎(chǔ),預(yù)算單位根據(jù)年初預(yù)算批復(fù)計(jì)劃向財(cái)政國(guó)庫(kù)部門申請(qǐng)資金撥付,在獲得批準(zhǔn)后,資金直接撥付到商品或勞務(wù)供應(yīng)商賬戶中,而且電子信息系統(tǒng)是資金運(yùn)轉(zhuǎn)的全過程載體。新的國(guó)庫(kù)管理制度將財(cái)政資金納入財(cái)政監(jiān)督體系之中,確保資金的流轉(zhuǎn)時(shí)刻在可控范圍內(nèi),這也為公共財(cái)政管理改革奠定了良好的基礎(chǔ)。本文以甘肅省合水縣為例,利用公共選擇理論、委托代理理論、內(nèi)部控制理論對(duì)國(guó)庫(kù)集中支付制度進(jìn)行理論論證,通過借鑒其他縣級(jí)政府國(guó)庫(kù)集中改革理論成果的基礎(chǔ)上,結(jié)合合水縣基層財(cái)政的特點(diǎn),對(duì)本縣國(guó)庫(kù)集中支付改革的必要性進(jìn)行了論證分析。其改革的成效主要包括:初步建立了國(guó)庫(kù)單一賬戶體系;資金運(yùn)行效益和使用效率逐漸提高了;預(yù)算執(zhí)行的力度和透明度同樣也在逐漸提高;加強(qiáng)了財(cái)政支付實(shí)時(shí)監(jiān)控及調(diào)控能力,在這個(gè)過程中國(guó)庫(kù)集中支付制度在財(cái)政管理中處于基礎(chǔ)地位。另一方面,在制度運(yùn)行過程中也存在很多問題,部門預(yù)算不夠細(xì)化,缺少相應(yīng)定額標(biāo)準(zhǔn)、思想認(rèn)識(shí)不到位、相應(yīng)配套制度不完善等方面的諸多問題。最后提出合水縣國(guó)庫(kù)集中支付的發(fā)展對(duì)策。主要體現(xiàn)在建議制度政策的制定和完善上、強(qiáng)化預(yù)算與優(yōu)化國(guó)庫(kù)支付體系上、發(fā)展地方優(yōu)勢(shì)產(chǎn)業(yè)及提高地方財(cái)力上、提升人員素質(zhì)與加大技術(shù)改革力度上。
[Abstract]:The traditional treasury management system implements the mode of centralized accounting, and the collection of funds of budget units is carried out separately under the established multiple accounts. The main disadvantages are: the low transparency of funds, the sitting income, the unpaid income and so on; The slow information of income and expenditure is not conducive to the financial department to grasp the trend of budget unit funds in time; Budget units may remain a large amount of funds, resulting in insufficient budget execution, resulting in rent-seeking space, even corruption and other problems, the financial sector can not be supervised. The reform of the treasury centralized payment system is based on the treasury single account system. The budget unit applies to the treasury department for funds allocation according to the plan of budget approval at the beginning of the year. Funds are transferred directly to the supplier account of goods or services, and electronic information system (EIS) is the carrier of the whole process of fund operation. The new treasury management system brings financial funds into the financial supervision system to ensure that the circulation of funds is under control at all times, which also lays a good foundation for the reform of public finance management. Taking Heshui County of Gansu Province as an example, this paper uses the theory of public choice, principal-agent theory and internal control theory to demonstrate the centralized payment system of the treasury, and on the basis of drawing lessons from the theoretical achievements of the centralized reform of the treasury of other county-level governments. Combined with the characteristics of the basic finance in Heshui County, the necessity of the reform of centralized payment of the state treasury in this county is demonstrated and analyzed. The results of its reform mainly include: the initial establishment of the treasury single account system; the gradual improvement of the efficiency and efficiency of fund operation; the improvement of the intensity and transparency of budget implementation; The ability of real time monitoring and control of financial payment is strengthened. In this process, the centralized payment system of treasury plays a basic role in financial management. On the other hand, there are many problems in the running process of the system, such as the department budget is not detailed enough, the corresponding quota standard is lacking, the ideological understanding is not in place, the corresponding supporting system is not perfect and so on. Finally, the development countermeasures of centralized treasury payment in Heshui County are put forward. It is mainly reflected in the formulation and improvement of the suggested system and policy, the strengthening of budget and optimizing the treasury payment system, the development of local superior industries and the enhancement of local financial resources, the improvement of the quality of personnel and the strengthening of technological reform.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.2
本文編號(hào)：2370532
[Abstract]:The traditional treasury management system implements the mode of centralized accounting, and the collection of funds of budget units is carried out separately under the established multiple accounts. The main disadvantages are: the low transparency of funds, the sitting income, the unpaid income and so on; The slow information of income and expenditure is not conducive to the financial department to grasp the trend of budget unit funds in time; Budget units may remain a large amount of funds, resulting in insufficient budget execution, resulting in rent-seeking space, even corruption and other problems, the financial sector can not be supervised. The reform of the treasury centralized payment system is based on the treasury single account system. The budget unit applies to the treasury department for funds allocation according to the plan of budget approval at the beginning of the year. Funds are transferred directly to the supplier account of goods or services, and electronic information system (EIS) is the carrier of the whole process of fund operation. The new treasury management system brings financial funds into the financial supervision system to ensure that the circulation of funds is under control at all times, which also lays a good foundation for the reform of public finance management. Taking Heshui County of Gansu Province as an example, this paper uses the theory of public choice, principal-agent theory and internal control theory to demonstrate the centralized payment system of the treasury, and on the basis of drawing lessons from the theoretical achievements of the centralized reform of the treasury of other county-level governments. Combined with the characteristics of the basic finance in Heshui County, the necessity of the reform of centralized payment of the state treasury in this county is demonstrated and analyzed. The results of its reform mainly include: the initial establishment of the treasury single account system; the gradual improvement of the efficiency and efficiency of fund operation; the improvement of the intensity and transparency of budget implementation; The ability of real time monitoring and control of financial payment is strengthened. In this process, the centralized payment system of treasury plays a basic role in financial management. On the other hand, there are many problems in the running process of the system, such as the department budget is not detailed enough, the corresponding quota standard is lacking, the ideological understanding is not in place, the corresponding supporting system is not perfect and so on. Finally, the development countermeasures of centralized treasury payment in Heshui County are put forward. It is mainly reflected in the formulation and improvement of the suggested system and policy, the strengthening of budget and optimizing the treasury payment system, the development of local superior industries and the enhancement of local financial resources, the improvement of the quality of personnel and the strengthening of technological reform.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.2
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相關(guān)期刊論文 前3條
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，本文編號(hào)：2370532
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