区级国库集中支付变革案例研究

发布时间：2018-05-04 02:42

本文选题：组织变革 + 集中支付　；参考：《河北工业大学》2014年硕士论文

【摘要】：江苏省YL区是重工业出口基地。其区级国库集中支付时出现诸多问题，主要表现在：管理涉及部门比较多、支付工作量大、支付衔接不顺、监督不足、数据安全性不高、内控制度烦琐、操作性不强、效率低下等。政府财政部门对所有政府性收支单位实行了集中收缴和支付管理，研究具有代表性的江苏区级国库支付推行过程的相关问题，对于健全我国区级国库支付具有重要意义。一方面，可以针对问题，加强监督对策的建立，保证财政资金高效运行，防范控制财政资金支付风险；另外一方面，针对区级国库的支付研究，可以为国内其他地区基层国库管理与监督提供方法和措施。本文以组织变革为视角，梳理出区级财政单位实行国库集中支付变革期间内运行中出现的相关问题，如：数据安全、人员监督管理、内部管控、外部监督、监督审计等。借鉴组织变革相关理论和经验，以SZ局、XX办事处为案例进行分析，并提出相关的变革建议。研究结果对发展中的区级国库管理制度的完善，，克服区级国库集中支付中的各种问题，更好的推行区级国库集中支付的发展有重要意义。
[Abstract]:YL District of Jiangsu Province is the export base of heavy industry. There are many problems in the centralized payment of the district treasury, such as: the management involves more departments, the payment workload is large, the payment link is not smooth, the supervision is insufficient, the data security is not high, the internal control system is cumbersome, and the operation is not strong. Inefficiency, etc The government financial department has implemented centralized collection and payment management to all government revenue and expenditure units. It is of great significance to perfect our country's district treasury payment by studying the relevant problems in the implementation process of representative Jiangsu district treasury payment. On the one hand, we can strengthen the establishment of supervisory countermeasures to ensure the efficient operation of financial funds and prevent and control the risk of payment of financial funds; on the other hand, we can study the payment of the treasury at the district level. It can provide methods and measures for basic-level treasury management and supervision in other regions of China. From the perspective of organizational change, this paper combs out the related problems in the operation of district financial units during the period of centralized treasury payment reform, such as data security, personnel supervision and management, internal control, external supervision, supervision and audit, and so on. Based on the relevant theories and experiences of organizational change, this paper analyzes the case of SZ Bureau and XX Office, and puts forward some suggestions for change. The research results are of great significance to the improvement of the developing district treasury management system, the overcoming of all kinds of problems in the district treasury centralized payment, and the better implementation of the district treasury centralized payment development.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

【共引文献】