【作者】 王宏；

【导师】 张双才；

【作者基本信息】 河北大学 ， 会计学， 2010， 硕士

【摘要】 现代国库管理制度改革,是社会主义市场经济条件下健全公共财政框架体系的主要组成部分,是我国财政制度改革的重要内容。自2000年我国实施改革以来,财政制度不断健全、内容不断丰富,改革取得了显著成效。本文以河北省财政国库管理制度改革为研究对象,通过系统分析改革情况,总结经验、发现问题,进一步探索深化改革的有效措施,积极推进国库管理制度改革健康、快速发展。全文共分五个部分:第一部分引言首先阐述了本课题研究的目的和意义,并对国内外现状进行了分析,接着分析了我国财政国库管理制度改革的主要理论依据;第二部分综述了我国现阶段财政国库管理制度改革的背景,构建公共财政体系的总体改革目标使国库管理制度改革成为必然,财政信息化水平的提高使国库管理制度改革的全面开展成为可能,并以河北省的财政国库管理制度改革为对象,介绍了国库改革发展三个主要阶段的内容及特点;第三部分从内容、理念、制度等方面阐述了河北省国库管理制度改革取得的成效,并高度总结了国库改革取得重大进展的经验;第四部分从国库集中支付改革、预算执行监管、公务卡制度改革、代理银行管理四个方面详细分析了河北省财政国库管理制度改革进程中存在的问题;第五部分针对财政国库管理制度改革中存在的问题,提出了进一步深化改革的对策。更多还原

【Abstract】 With the establishment and development of public finance under socialist market economy system, it is a necessity that our country pushes Finance Treasury Management System. Building the system of a single account and collecting by national treasury is an absolute reform. Treasury Reform has got remarkable success since 2000. This paper focuses on the institution of treasure management of Hebei province by analyzing its development, searching for questions so as to promote the Treasury Reform.This paper contains five chapters. The first chapter explains the significance and aim of this thesis, and introduces the theoretical foundations of our country’s treasury management reform and the application of those theories. The second chapter summarizes the historical background of the reform, analyzes the necessity and the feasibility of the reform, and introduces the three stages of reform development, based on the practice in Hebei province. The third chapter discusses what the treasury reform in Hebei province has achieved in terms of reform contents, ideas and system. The fourth chapter analyzes the problems existing in central payment, supervision of budgeting, service cards and agent banks reform. The fifth chapter puts forwards some suggestions to solve the above mentioned problems and thus help to deepen the reform.更多还原