本文選題：國庫集中支付 + 會計集中核算��； 參考：《山東大學》2013年碩士論文

【摘要】：隨著我國財政資金運作方式的深刻變革,不論是國家財政還是地方財政都在積極的進行預算管理體制的創(chuàng)新,試圖建立完善的公共財政體制。作為其中的重要組成部分,國庫集中支付制度與會計集中核算制度,發(fā)揮著重要的強化財政管理和監(jiān)督、提高財政資金效益的作用。會計集中核算制度作為我國國庫管理制度改革的重要措施,在其實施之初確實起到了規(guī)范財經(jīng)秩序、加強財政收支管理等積極的作用,但是由于其制度本身的缺陷和不足,導致其在應用過程中暴露出很多問題,例如財政收支不透明、財政資金沉淀等問題,嚴重影響了公共財政的安全和有效運轉(zhuǎn),阻礙了公共財政體制的建立和發(fā)展。 為此,自2006年7月開始,濟寧市在學習借鑒其他城市成功經(jīng)驗的基礎上,結(jié)合國庫集中支付和會計集中核算兩項制度的特點,逐步開展有效的融合實踐。六年多來,濟寧市大膽的進行財政國庫集中支付和會計集中核算改革(簡稱“兩集中”改革),取得了明顯的成效。濟寧市國庫集中支付與會計集中核算制度融合的運行機制是：強化支付與核算聯(lián)系、進行多系統(tǒng)整合、規(guī)范支付業(yè)務流程、實行“一站式服務”；融合的具體措施是：確定指導思想和業(yè)務模式、科學設定內(nèi)部崗位及職能、完善內(nèi)部運行機制、加強對會計人員的培訓、完善財政管理信息系統(tǒng)；取得的具體成效有：會計核算規(guī)范有序、直接支付范圍逐步擴大、集中支付更加完善、財政管理水平不斷提高、財政會計事項實現(xiàn)了事前控制。 但是,濟寧市國庫集中支付制度與會計集中核算制度融合也存在如下問題,即：認識不足,內(nèi)外關系不協(xié)調(diào)；無法實現(xiàn)全過程監(jiān)督；缺乏對各單位收入的監(jiān)管；預算編制不夠精細；缺乏相應的政策法規(guī)等。為此,在查找相應原因,借鑒國外做法和經(jīng)驗的基礎上,提出了濟寧市完善國庫集中支付制度與會計集中核算制度融合的基本對策：出臺并完善相關政策法規(guī)、繼續(xù)深化國庫集中支付制度改革、加強動態(tài)監(jiān)控機制建設、加快推進公務卡改革、做好納入管理單位的資產(chǎn)管理工作、抓好財政管理信息系統(tǒng)升級工作、提高干部隊伍素質(zhì)、重視輿論宣傳。
[Abstract]:With the profound changes in the mode of operation of financial funds in our country, both national and local finance are actively carrying out the innovation of the budget management system, trying to establish a perfect public financial system. As an important part of the system, the treasury centralized payment system and the centralized accounting system play an important role in strengthening financial management and supervision, and improving the efficiency of financial funds. As an important measure of the reform of the treasury management system in our country, the centralized accounting system has played a positive role in standardizing the financial and economic order and strengthening the management of fiscal revenue and expenditure at the beginning of its implementation. However, due to the defects and deficiencies of the system itself, As a result, many problems are exposed in the process of application, such as the opacity of fiscal revenue and expenditure, the precipitation of financial funds, and so on, which seriously affect the safe and effective operation of public finance and hinder the establishment and development of public finance system. Therefore, since July 2006, Jining has gradually carried out effective integration practice on the basis of learning from the successful experiences of other cities and combining the characteristics of treasury centralized payment and accounting centralized accounting. Over the past six years, Jining has boldly carried out the reform of centralized treasury payment and centralized accounting (referred to as "two centralization"), and has achieved remarkable results. The operating mechanism of the combination of centralized payment of State Treasury and centralized accounting system of Jining is as follows: strengthening the connection between payment and accounting, carrying out multi-system integration, standardizing payment business process, and implementing "one-stop service"; The concrete measures of integration are: to determine the guiding ideology and business model, to set up the internal posts and functions scientifically, to perfect the internal operating mechanism, to strengthen the training of accounting personnel, and to perfect the financial management information system; The concrete results obtained are as follows: the accounting standard is orderly, the scope of direct payment is gradually expanded, the centralized payment is more perfect, the level of financial management has been improved constantly, and the financial transactions have been controlled in advance. However, the integration of centralized payment system of State Treasury and centralized accounting system of Jining also has the following problems: insufficient understanding, uncoordinated internal and external relations, inability to realize the whole process of supervision, lack of supervision over the income of various units; Budget preparation is not precise enough; lack of corresponding policies and regulations, etc. Therefore, on the basis of finding out the corresponding reasons and drawing lessons from foreign practices and experiences, this paper puts forward the basic countermeasures to improve the integration of centralized treasury payment system and accounting centralized accounting system in Jining City: introducing and perfecting relevant policies and regulations, We will continue to deepen the reform of the treasury centralized payment system, strengthen the construction of dynamic monitoring mechanisms, speed up the reform of public service cards, do a good job in the management of assets brought into the management units, do a good job in upgrading the financial management information system, and improve the quality of the contingent of cadres. Pay attention to the publicity of public opinion.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6

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本文編號：2095179