【作者】 张洁；

【导师】 安玉琢；

【作者基本信息】 河北工业大学 ， 工商管理， 2012， 硕士

【摘要】 我国进行的财政国库集中支付制度改革，就是把以前财政资金层层划拨的支付方式进行改革，使得包括预算内资金和预算外资金在内的全部财政资金，从预算分配到资金拨付、资金使用、银行的资金清算和资金到达商品和服务供应者的全过程，都通过人民银行或其指定的某家代理银行设立的国库单一帐户。这项制度改革有效地提高了财政资金收缴、拨付及使用过程的透明度，使政府能够从总体上掌握财政资金的流向及流量。本文通过对我国财政国库集中支付制度改革情况的分析，以及西方国家国库支付制度运作模式的比较与借鉴，结合唐山市LN区工作实际，针对LN区财政国库集中支付制度的改革现状和成效，对我国国库集中支付制度改革中存在问题及原因进行详细分析和细致的研究，并提出了进行财政国库支付制度改革的一些具体可行的措施与建议，从而完善唐山市LN区财政国库集中支付制度改革。更多还原

【Abstract】 The system of treasury concentrate payment is a procedure from budgeting and assigning tofund using, accounts clearing of banks, and to the payments to the providers of goods andservices as the end. The reform of this system is transferring the outmoded system in whichfinancial fund is transferred from the high administrative institutions to the lower administrativeinstitutions one by one, to the completely new system in which all financial funds of thegovernment (including budgetary and extra-budgetary funds) are deposited the unique account ofthe designated bank and the payments will be executed from the unique account after thepayment request of the institutes and the examination of the financial payment institutes whenthe budgetary institutes need to purchase goods or services. By the reformed system, thetransparency of the procedure from the collection to assignment and usage is enhanced.Furthermore, the flowing direction and quantity of the funds can be achieved easily byadministrative institutions.In this paper, by analyzing the system of the treasury financial concentrate payment ofdomestic research and with comparison to the system of western countries, a scheme is proposedwith combination to the circumstances of the LN county of Tangshan City after taking theshortcoming and the cause for the shortcoming of the system into account. In the proposedscheme, a series of proposals are put forward deepening the reform of the department takingcharge of the budget and enhancing government procurement system.更多还原