本文選題：國(guó)庫(kù)集中支付 + 會(huì)計(jì)集中核算��； 參考：《山東大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)財(cái)政資金運(yùn)作方式的深刻變革,不論是國(guó)家財(cái)政還是地方財(cái)政都在積極的進(jìn)行預(yù)算管理體制的創(chuàng)新,試圖建立完善的公共財(cái)政體制。作為其中的重要組成部分,國(guó)庫(kù)集中支付制度與會(huì)計(jì)集中核算制度,發(fā)揮著重要的強(qiáng)化財(cái)政管理和監(jiān)督、提高財(cái)政資金效益的作用。會(huì)計(jì)集中核算制度作為我國(guó)國(guó)庫(kù)管理制度改革的重要措施,在其實(shí)施之初確實(shí)起到了規(guī)范財(cái)經(jīng)秩序、加強(qiáng)財(cái)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(dǎo)致其在應(yīng)用過程中暴露出很多問題,例如財(cái)政收支不透明、財(cái)政資金沉淀等問題,嚴(yán)重影響了公共財(cái)政的安全和有效運(yùn)轉(zhuǎn),阻礙了公共財(cái)政體制的建立和發(fā)展。 為此,自2006年7月開始,濟(jì)寧市在學(xué)習(xí)借鑒其他城市成功經(jīng)驗(yàn)的基礎(chǔ)上,結(jié)合國(guó)庫(kù)集中支付和會(huì)計(jì)集中核算兩項(xiàng)制度的特點(diǎn),逐步開展有效的融合實(shí)踐。六年多來(lái),濟(jì)寧市大膽的進(jìn)行財(cái)政國(guó)庫(kù)集中支付和會(huì)計(jì)集中核算改革(簡(jiǎn)稱“兩集中”改革),取得了明顯的成效。濟(jì)寧市國(guó)庫(kù)集中支付與會(huì)計(jì)集中核算制度融合的運(yùn)行機(jī)制是：強(qiáng)化支付與核算聯(lián)系、進(jìn)行多系統(tǒng)整合、規(guī)范支付業(yè)務(wù)流程、實(shí)行“一站式服務(wù)”；融合的具體措施是：確定指導(dǎo)思想和業(yè)務(wù)模式、科學(xué)設(shè)定內(nèi)部崗位及職能、完善內(nèi)部運(yùn)行機(jī)制、加強(qiáng)對(duì)會(huì)計(jì)人員的培訓(xùn)、完善財(cái)政管理信息系統(tǒng)；取得的具體成效有：會(huì)計(jì)核算規(guī)范有序、直接支付范圍逐步擴(kuò)大、集中支付更加完善、財(cái)政管理水平不斷提高、財(cái)政會(huì)計(jì)事項(xiàng)實(shí)現(xiàn)了事前控制。 但是,濟(jì)寧市國(guó)庫(kù)集中支付制度與會(huì)計(jì)集中核算制度融合也存在如下問題,即：認(rèn)識(shí)不足,內(nèi)外關(guān)系不協(xié)調(diào)；無(wú)法實(shí)現(xiàn)全過程監(jiān)督；缺乏對(duì)各單位收入的監(jiān)管；預(yù)算編制不夠精細(xì)；缺乏相應(yīng)的政策法規(guī)等。為此,在查找相應(yīng)原因,借鑒國(guó)外做法和經(jīng)驗(yàn)的基礎(chǔ)上,提出了濟(jì)寧市完善國(guó)庫(kù)集中支付制度與會(huì)計(jì)集中核算制度融合的基本對(duì)策：出臺(tái)并完善相關(guān)政策法規(guī)、繼續(xù)深化國(guó)庫(kù)集中支付制度改革、加強(qiáng)動(dòng)態(tài)監(jiān)控機(jī)制建設(shè)、加快推進(jìn)公務(wù)卡改革、做好納入管理單位的資產(chǎn)管理工作、抓好財(cái)政管理信息系統(tǒng)升級(jí)工作、提高干部隊(duì)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(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F810.6

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