济宁市国库集中支付制度与会计集中核算制度改革问题研究

发布时间：2018-07-04 06:44

本文选题：国库集中支付 + 会计集中核算　；参考：《山东大学》2013年硕士论文

【摘要】：随着我国财政资金运作方式的深刻变革,不论是国家财政还是地方财政都在积极的进行预算管理体制的创新,试图建立完善的公共财政体制。作为其中的重要组成部分,国库集中支付制度与会计集中核算制度,发挥着重要的强化财政管理和监督、提高财政资金效益的作用。会计集中核算制度作为我国国库管理制度改革的重要措施,在其实施之初确实起到了规范财经秩序、加强财政收支管理等积极的作用,但是由于其制度本身的缺陷和不足,导致其在应用过程中暴露出很多问题,例如财政收支不透明、财政资金沉淀等问题,严重影响了公共财政的安全和有效运转,阻碍了公共财政体制的建立和发展。为此,自2006年7月开始,济宁市在学习借鉴其他城市成功经验的基础上,结合国库集中支付和会计集中核算两项制度的特点,逐步开展有效的融合实践。六年多来,济宁市大胆的进行财政国库集中支付和会计集中核算改革(简称“两集中”改革),取得了明显的成效。济宁市国库集中支付与会计集中核算制度融合的运行机制是：强化支付与核算联系、进行多系统整合、规范支付业务流程、实行“一站式服务”；融合的具体措施是：确定指导思想和业务模式、科学设定内部岗位及职能、完善内部运行机制、加强对会计人员的培训、完善财政管理信息系统；取得的具体成效有：会计核算规范有序、直接支付范围逐步扩大、集中支付更加完善、财政管理水平不断提高、财政会计事项实现了事前控制。但是,济宁市国库集中支付制度与会计集中核算制度融合也存在如下问题,即：认识不足,内外关系不协调；无法实现全过程监督；缺乏对各单位收入的监管；预算编制不够精细；缺乏相应的政策法规等。为此,在查找相应原因,借鉴国外做法和经验的基础上,提出了济宁市完善国库集中支付制度与会计集中核算制度融合的基本对策：出台并完善相关政策法规、继续深化国库集中支付制度改革、加强动态监控机制建设、加快推进公务卡改革、做好纳入管理单位的资产管理工作、抓好财政管理信息系统升级工作、提高干部队伍素质、重视舆论宣传。
[Abstract]:With the profound changes in the mode of operation of financial funds in our country, both national and local finance are actively carrying out the innovation of the budget management system, trying to establish a perfect public financial system. As an important part of the system, the treasury centralized payment system and the centralized accounting system play an important role in strengthening financial management and supervision, and improving the efficiency of financial funds. As an important measure of the reform of the treasury management system in our country, the centralized accounting system has played a positive role in standardizing the financial and economic order and strengthening the management of fiscal revenue and expenditure at the beginning of its implementation. However, due to the defects and deficiencies of the system itself, As a result, many problems are exposed in the process of application, such as the opacity of fiscal revenue and expenditure, the precipitation of financial funds, and so on, which seriously affect the safe and effective operation of public finance and hinder the establishment and development of public finance system. Therefore, since July 2006, Jining has gradually carried out effective integration practice on the basis of learning from the successful experiences of other cities and combining the characteristics of treasury centralized payment and accounting centralized accounting. Over the past six years, Jining has boldly carried out the reform of centralized treasury payment and centralized accounting (referred to as "two centralization"), and has achieved remarkable results. The operating mechanism of the combination of centralized payment of State Treasury and centralized accounting system of Jining is as follows: strengthening the connection between payment and accounting, carrying out multi-system integration, standardizing payment business process, and implementing "one-stop service"; The concrete measures of integration are: to determine the guiding ideology and business model, to set up the internal posts and functions scientifically, to perfect the internal operating mechanism, to strengthen the training of accounting personnel, and to perfect the financial management information system; The concrete results obtained are as follows: the accounting standard is orderly, the scope of direct payment is gradually expanded, the centralized payment is more perfect, the level of financial management has been improved constantly, and the financial transactions have been controlled in advance. However, the integration of centralized payment system of State Treasury and centralized accounting system of Jining also has the following problems: insufficient understanding, uncoordinated internal and external relations, inability to realize the whole process of supervision, lack of supervision over the income of various units; Budget preparation is not precise enough; lack of corresponding policies and regulations, etc. Therefore, on the basis of finding out the corresponding reasons and drawing lessons from foreign practices and experiences, this paper puts forward the basic countermeasures to improve the integration of centralized treasury payment system and accounting centralized accounting system in Jining City: introducing and perfecting relevant policies and regulations, We will continue to deepen the reform of the treasury centralized payment system, strengthen the construction of dynamic monitoring mechanisms, speed up the reform of public service cards, do a good job in the management of assets brought into the management units, do a good job in upgrading the financial management information system, and improve the quality of the contingent of cadres. Pay attention to the publicity of public opinion.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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