包头市高校财务管理中的国库集中支付制度研究

发布时间：2018-01-07 01:08

本文关键词：包头市高校财务管理中的国库集中支付制度研究　出处：《中央民族大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体制的建立和发展、国家公共财政管理要求的进一步提高,我国财政部于2001年提出了《财政预算国库管理制度改革方案》,从此,我国各级地区逐步开始推行国库集中支付制度改革的相关政策。自2001年以来,国库集中支付制度改革不断地取得了新的突破和发展,并对我国各地区的财政支出改革产生了极其重大的影响。目前,我国国库集中支付制度改革已经迈入了大规模推进和完善的阶段。2005年内蒙古自治区开始实施国库集中支付管理办法。到目前为止,内蒙古自治区包头市的绝大多数高校已经纳入了国库集中支付制度改革的范畴。国库集中支付这一新制度的实施,对现行各地区高校产生了重大影响。在包头市各个高校中实施国库集中支付制度改革已势在必行,为了更好更快的适应改革的发展、充分发挥改革对包头市高校财务管理的积极影响、解决和减轻改革所带来的消极影响,包头市高校财务管理要及时的更新观念,提高财务管理的水平,尽快建立与改革相适应的财务管理制度,以确保包头市高校各项工作的顺利展开,全面提高我国高校财务管理水平,推动我国高等教育事业的持续发展。本文对国库集中支付制度的概念、作用及实施的必要性进行了阐述,并在此基础上,对包头市高校实施国库集中支付制度的现状进行了分析,探究了包头市高校实施国库集中支付制度所面临的种种问题及相关对策。
[Abstract]:With the establishment and development of China's market economy system, to further improve the national requirements of public finance management, China's Ministry of Finance in 2001 proposed a "fiscal treasury management system reform scheme", from now on, all regions of our country gradually began the implementation of a centralized treasury payment system reform related policy leather. Since 2001, the reform of payment system the Treasury Centralized continuously made new breakthroughs and development, and has great influence on the reform of fiscal expenditure in all regions of China.
At present, China's centralized treasury payment system reform has entered a stage of large-scale promotion and improvement of.2005 in the Inner Mongolia Autonomous Region began to implement centralized treasury payment management. So far, the Inner Mongolia Autonomous Region Baotou City, the vast majority of colleges and universities has been included in the reform of the system of the category of centralized treasury payment. The implementation of the new system of centralized treasury payment, produced major the influence on the current area. The implementation of centralized treasury payment system reform is imperative in various colleges and universities in the city of Baotou, in order to better adapt to the development of reform, give full play to the positive impact on the reform of the financial management of colleges and universities in Baotou, bring negative effects to resolve and reduce the reform of financial management in Colleges and universities in Baotou to update the concept of time and improve the level of financial management, establish and adapt to the reform of the financial management system as soon as possible, to ensure that Baotou The smooth expansion of the various work of the city colleges and universities, the overall improvement of the level of financial management in China's colleges and universities, and promote the continuous development of higher education in China.
In this paper, the concept of centralized treasury payment system, the necessity and effect of implementation are described, and on this basis, the implementation of centralized treasury payment system of the present situation has carried on the analysis to the Baotou City College, explores the centralized treasury payment system facing the problems and Countermeasures of the implementation of a University in Baotou city.

【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647;F812.2

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