泉州市丰泽区国库集中支付中财政监督问题研究

发布时间：2018-06-07 02:27

本文选题：国库集中支付 + 财政监督　；参考：《华侨大学》2014年硕士论文

【摘要】：近年来，财政国库集中支付制度作为公共财政管理制度的核心内容之一，已经成为改革的必然选择。我国国库集中支付改革的实施使财政监督职能得到了发挥,从而提高了财政资金的使用效益。然而，财政监督虽然在国库集中支付改革中发挥了一定的作用，但是效果不佳，监督职能不能得到很好的发挥。财政监督作为财政管理的重要组成部分，保障了财政资金的分配、使用、绩效到内部控制等各个环节的顺利进行。然而近年来的改革一直侧重在财政收入方面，对于财政支出方面一直没有进行深层次的根本性的改革。本文从探讨丰泽区国库集中支付改革实践中的财政监督问题入手，首先介绍国库集中支付的有关内容及文章的理论基础。接着，分析丰泽区财政支出状况及财政监督的演变历程，深入考察丰泽区现阶段实行财政国库集中支付制度的管理状况和改革中财政监督的状况，提出丰泽区财政国库支付中财政监督存在的问题。最后，介绍三个国家的财政监督状况，总结出有益于我国财政监督制度完善的政策借鉴。并在此基础上提出强化国库集中支付中财政监督的政策性建议，使丰泽区国库监督管理职能更好的得到发挥。同时，对于提高丰泽区财政管理水平，保证财政资金的使用效益最大化具有重要的意义。
[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.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F812.45

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