甘肃省合水县国库集中支付改革研究
发布时间：2018-12-10 12:02
【摘要】：传统的国库管理制度实行会计集中核算模式,预算单位的的资金收缴都是在设立的多重账户下分散进行,其主要弊端是:资金透明度低,坐支收入、应缴收入未缴等等问题;收支信息缓慢,不利于财政部门及时的掌握预算单位资金动向;预算单位可能滞留大量资金,导致预算执行力不足,进而造成寻租空间,甚至产生腐败等问题,财政部门也无从监管。实行国库集中支付制度改革,是以国库单一账户体系为基础,预算单位根据年初预算批复计划向财政国库部门申请资金拨付,在获得批准后,资金直接拨付到商品或劳务供应商账户中,而且电子信息系统是资金运转的全过程载体。新的国库管理制度将财政资金纳入财政监督体系之中,确保资金的流转时刻在可控范围内,这也为公共财政管理改革奠定了良好的基础。本文以甘肃省合水县为例,利用公共选择理论、委托代理理论、内部控制理论对国库集中支付制度进行理论论证,通过借鉴其他县级政府国库集中改革理论成果的基础上,结合合水县基层财政的特点,对本县国库集中支付改革的必要性进行了论证分析。其改革的成效主要包括:初步建立了国库单一账户体系;资金运行效益和使用效率逐渐提高了;预算执行的力度和透明度同样也在逐渐提高;加强了财政支付实时监控及调控能力,在这个过程中国库集中支付制度在财政管理中处于基础地位。另一方面,在制度运行过程中也存在很多问题,部门预算不够细化,缺少相应定额标准、思想认识不到位、相应配套制度不完善等方面的诸多问题。最后提出合水县国库集中支付的发展对策。主要体现在建议制度政策的制定和完善上、强化预算与优化国库支付体系上、发展地方优势产业及提高地方财力上、提升人员素质与加大技术改革力度上。
[Abstract]:The traditional treasury management system implements the mode of centralized accounting, and the collection of funds of budget units is carried out separately under the established multiple accounts. The main disadvantages are: the low transparency of funds, the sitting income, the unpaid income and so on; The slow information of income and expenditure is not conducive to the financial department to grasp the trend of budget unit funds in time; Budget units may remain a large amount of funds, resulting in insufficient budget execution, resulting in rent-seeking space, even corruption and other problems, the financial sector can not be supervised. The reform of the treasury centralized payment system is based on the treasury single account system. The budget unit applies to the treasury department for funds allocation according to the plan of budget approval at the beginning of the year. Funds are transferred directly to the supplier account of goods or services, and electronic information system (EIS) is the carrier of the whole process of fund operation. The new treasury management system brings financial funds into the financial supervision system to ensure that the circulation of funds is under control at all times, which also lays a good foundation for the reform of public finance management. Taking Heshui County of Gansu Province as an example, this paper uses the theory of public choice, principal-agent theory and internal control theory to demonstrate the centralized payment system of the treasury, and on the basis of drawing lessons from the theoretical achievements of the centralized reform of the treasury of other county-level governments. Combined with the characteristics of the basic finance in Heshui County, the necessity of the reform of centralized payment of the state treasury in this county is demonstrated and analyzed. The results of its reform mainly include: the initial establishment of the treasury single account system; the gradual improvement of the efficiency and efficiency of fund operation; the improvement of the intensity and transparency of budget implementation; The ability of real time monitoring and control of financial payment is strengthened. In this process, the centralized payment system of treasury plays a basic role in financial management. On the other hand, there are many problems in the running process of the system, such as the department budget is not detailed enough, the corresponding quota standard is lacking, the ideological understanding is not in place, the corresponding supporting system is not perfect and so on. Finally, the development countermeasures of centralized treasury payment in Heshui County are put forward. It is mainly reflected in the formulation and improvement of the suggested system and policy, the strengthening of budget and optimizing the treasury payment system, the development of local superior industries and the enhancement of local financial resources, the improvement of the quality of personnel and the strengthening of technological reform.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2
本文编号：2370532
[Abstract]:The traditional treasury management system implements the mode of centralized accounting, and the collection of funds of budget units is carried out separately under the established multiple accounts. The main disadvantages are: the low transparency of funds, the sitting income, the unpaid income and so on; The slow information of income and expenditure is not conducive to the financial department to grasp the trend of budget unit funds in time; Budget units may remain a large amount of funds, resulting in insufficient budget execution, resulting in rent-seeking space, even corruption and other problems, the financial sector can not be supervised. The reform of the treasury centralized payment system is based on the treasury single account system. The budget unit applies to the treasury department for funds allocation according to the plan of budget approval at the beginning of the year. Funds are transferred directly to the supplier account of goods or services, and electronic information system (EIS) is the carrier of the whole process of fund operation. The new treasury management system brings financial funds into the financial supervision system to ensure that the circulation of funds is under control at all times, which also lays a good foundation for the reform of public finance management. Taking Heshui County of Gansu Province as an example, this paper uses the theory of public choice, principal-agent theory and internal control theory to demonstrate the centralized payment system of the treasury, and on the basis of drawing lessons from the theoretical achievements of the centralized reform of the treasury of other county-level governments. Combined with the characteristics of the basic finance in Heshui County, the necessity of the reform of centralized payment of the state treasury in this county is demonstrated and analyzed. The results of its reform mainly include: the initial establishment of the treasury single account system; the gradual improvement of the efficiency and efficiency of fund operation; the improvement of the intensity and transparency of budget implementation; The ability of real time monitoring and control of financial payment is strengthened. In this process, the centralized payment system of treasury plays a basic role in financial management. On the other hand, there are many problems in the running process of the system, such as the department budget is not detailed enough, the corresponding quota standard is lacking, the ideological understanding is not in place, the corresponding supporting system is not perfect and so on. Finally, the development countermeasures of centralized treasury payment in Heshui County are put forward. It is mainly reflected in the formulation and improvement of the suggested system and policy, the strengthening of budget and optimizing the treasury payment system, the development of local superior industries and the enhancement of local financial resources, the improvement of the quality of personnel and the strengthening of technological reform.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2
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