【作者】 宋欣；

【导师】 黄正瑞；

【作者基本信息】 暨南大学 ， 会计学， 2005， 硕士

【摘要】 财政管理信息化不仅是一个信息化工程,而且本质上是对财政管理的革命,根本的目的是要通过现代信息技术实现财政的科学管理。本文对财政管理信息化的基本模式与实施进行了探索性研究,在文献研究和调研的基础上,总结了国内外财政管理信息化的现状并提出给我国的启示,笔者尤其对财政管理信息化的两种模式即国库集中支付模式和会计集中核算模式的运作方式、业务流程进行了深入探讨并对各种模式给出评价。在此基础上对财政管理信息化模式实施中存在的问题进行了研究并提出相关对策。此外,根据笔者的实地考察,总结了中山市实施财政管理信息化的经验,并分析了其存在问题,提出具体的实施策略。 本文的贡献是:(1)探讨了国库集中支付与会计集中核算的关系以及两种模式的结合实施的可行性;(2)通过对中山市国库集中支付模式的案例研究,提出该模式不仅在实践中可行,而且存在深厚的理论基础。通过调查分析,笔者针对国库集中支付实施中存在的问题,提出几点可行性建议。笔者指出:应加快系统数据接口模块的设计;并建议成熟的软件公司开发出满足市、县、乡三级财政特殊要求的通用软件;从技术和管理上加强对国库集中支付全过程的有效控制。更多还原

【Abstract】 Fiscal management informatization is not only a informatization project but also a revolution of fiscal management essentially, which basic aim is to realize scientific fiscal through modern information technology. This paper aimed to carry on exploring research on basic modes and implementation of fiscal management informatization. Based on literature research and investigation, it summarized the present conditions and problems of fiscal management informatization both inside and outside of China especially deeply researched the implementation means and business line of the two modes—TCP mode and ACB mode. At the same time, it gave some comments on the several modes. Based on all those works, this paper researched on the exited problems and gave according countermeasures. Furthermore, according to spot investigation, this paper summarized the experiences of Zhongshan city during the implementation of fiscal management informatization and analyzed the problems existed then raised up some specific implementation strategic.Contributions of this paper are as follows: (1) Discussed the relationships of TCP mode and ACB mode and the feasibility of joint implementation of the two modes. (2) Put out that TCP mode is not only feasible in practice but also had deep theoretical basis through the case study of Zhongshan city. Through research analysis, this paper gave some feasible suggestions according to the problems existed in implementation of TCP mode. It suggested that we should quicken the designing of systematical data meeting pot mode, mature software companies should develop general software to cater to the special need of city, county and village three finance and strengthen the effective control to the whole payment process of TCP.更多还原