芜湖市市直部门会计代理核算制度实施的现状与对策研究

发布时间：2018-04-04 18:36

本文选题：会计代理核算　切入点：制度融合　出处：《安徽大学》2013年硕士论文

【摘要】：随着国库集中支付改革在我国不断的推广,部分区域会计集中核算逐渐向国库集中支付并轨,部分区域利用会计集中核算机构进行国库集中支付制度的转轨试验,并取得了不错的成绩。芜湖市市政府于2011年对两种制度的融合进行了新的尝试,建立了财政资金新的安全模式,即“预算—国库集中支付—会计代理核算”模式。在此模式下,使得财政资金从申报、支付、使用,层层处于财政监管之下,保障了财政资金的安全管理。本文共分为五个部分：第一部分,介绍了本文的选题背景、研究的思路和方法；第二部分,介绍了会计代理核算制度的理论基础,为本文的进一步研究提供客观支撑；第三部分,通过实例系统分析芜湖市市直部门会计代理核算制度实施的背景、制度建设和取得的成效,总结会计代理核算实施中体现出来的创新性；第四部分,运用公共选择理论、目标管理理论、专业分工理论以及所有者财务理论深入分析芜湖市会计代理核算制度实施中存在的问题及原因,从而为提出解决措施和对策建议打下基础；第五部分,有针对性的提出推进芜湖市市直部门会计代理核算制度实施的对策及启示。对策部分主要包括：加快市直部门思想认识的转变、协调好市直部门财务科室内部分工、定期组织市直部门领导和报账会计培训工作、完善市直部门资金预算管理机制、强化服务中心的财政监督机制以及强化会计代理核算信息管理机制。这一部分是本文写作的落脚点,也是本文的核心内容。
[Abstract]:With the constant promotion of the reform of treasury centralized payment in our country, some regional accounting centralized accounting is gradually integrated payment to the treasury, and some regions use accounting centralized accounting institutions to carry out the transition experiment of treasury centralized payment system.And achieved good results.In 2011, the city government of Wuhu made a new attempt to merge the two systems, and established a new security model of financial funds, that is, "budget-treasury centralized payment-accounting agent accounting" model.In this mode, the financial funds from declaration, payment, use, layer by layer under financial supervision, to ensure the safe management of financial funds.This paper is divided into five parts: the first part introduces the background of this paper, the research ideas and methods, the second part, introduces the theoretical basis of accounting agency accounting system, provides the objective support for the further research of this paper.The third part systematically analyzes the background, system construction and achievements of the accounting agency accounting system in Wuhu city through examples, and summarizes the innovation in the implementation of accounting agency accounting; the fourth part,Using the theory of public choice, objective management, professional division of labor and owner's finance theory, this paper deeply analyzes the problems and causes in the implementation of accounting agency accounting system in Wuhu City, thus laying a foundation for the solutions and countermeasures.In the fifth part, the author puts forward the countermeasures and enlightenment of promoting the implementation of accounting agency accounting system in Wuhu City.The countermeasures mainly include: speeding up the transformation of the ideological understanding of the municipal direct department, coordinating the interior part of the finance department of the municipal direct department, organizing regular training work of the municipal direct department leader and accounting reporting, and perfecting the fund budget management mechanism of the municipal direct department.Strengthen the financial supervision mechanism of the service center and strengthen the accounting agent accounting information management mechanism.This part is the foothold of this article, is also the core content of this paper.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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