天津市消防部队公务卡制度改革研究

发布时间：2018-06-09 22:21

本文选题：消防部队 + 公务卡制度　；参考：《天津大学》2014年硕士论文

【摘要】：公务卡制度指的是在公共财政改革政策引导下,把公务卡作为一种电子转账系统的媒介,把国库的单个账户系统作为基础,进而实现由现代化的公共财政国库管理信息体系作为基础的一种财政管理型公务卡制度。公务卡改革是财政国库集中支付改革的延伸,是授权支付的一种形式。实行公务卡管理制度,可以有效减少现金使用,方便单位公务支出用款,能有效强化财政监督,进而使我国相关的国库管理制度更加健全并日趋现代化。公务卡制度推行有许多好处,这项工作的进步将会促进一系列问题的解决。不过,现阶段我国的公务卡制度在进行推行时也出现了一些问题,比如:国库集中支付制度对现金缺乏有效的监管手段;单位财务部门工作难度大;市、县银行清算系统难以适应提高财政资金支付效率的要求等。为尽早发现并解决公务卡制度在推广过程中出现的问题,本文在对公共经济学以及管理学的相关理论分析的基础上,综合运用各种分析方法并辅之以实证的分析方法,以天津市消防部队为研究对象,重点分析了其公务卡制度改革中存在的问题,在全面的考察了我国其他省、市、自治区推行公务卡制度的普遍模式及借鉴外国的公务卡制度推行经验的基础上,结合天津市消防部队公务卡制度推行的现状提出了解决问题的思路和对策,要加大消防部队对公务卡使用的监管力度,加强法制和监督机制建设,以期更好的促进公务卡制度的改革,使我国相关的国库管理制度更加健全。
[Abstract]:Under the guidance of the public finance reform policy, the official card system is used as the medium of an electronic transfer system and a single account system of the treasury as the basis. Then it realizes a kind of public service card system based on modern public finance treasury management information system. The reform of public service card is an extension of the reform of centralized payment of treasury and a form of authorized payment. The implementation of the management system of official cards can effectively reduce the use of cash, facilitate the use of funds for unit official expenditure, effectively strengthen financial supervision, and further make the relevant treasury management system in our country more sound and more modern. There are many advantages to the implementation of the public service card system, and the progress of this work will promote the solution of a series of problems. However, at this stage, there are also some problems in the implementation of the public service card system in our country. For example, the centralized treasury payment system lacks effective means of supervising cash; the work of the financial departments of units is very difficult; and the city, County bank clearing system is difficult to meet the requirements of improving the efficiency of financial funds payment. In order to find out and solve the problems in the promotion process of the public service card system as soon as possible, this paper, on the basis of the theoretical analysis of public economics and management, synthetically applies various analytical methods, which are supplemented by empirical analysis methods. Taking Tianjin Fire Force as the research object, this paper analyzes the problems existing in the reform of the public service card system, and makes a comprehensive investigation of other provinces and cities in our country. On the basis of the general mode of carrying out the public service card system in the autonomous region and drawing lessons from the experience of foreign countries, this paper puts forward some ideas and countermeasures to solve the problem in combination with the present situation of the implementation of the public service card system of the fire fighting forces in Tianjin. It is necessary to strengthen the supervision of the use of public service cards, strengthen the legal system and the construction of supervision mechanism, so as to better promote the reform of the public service card system and make the relevant treasury management system of our country more perfect.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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