【作者】 钟敏；

【导师】 陈建军； 袁清华；

【作者基本信息】 华南农业大学 ， 农业硕士（专业学位）， 2019， 硕士

【副题名】以斗门区为例

【摘要】 在财政收支同时大幅增长的大环境下,公共财政管理迫切需要有监管力度大、透明度高、使用效能好的管理体制。为此,国库集中支付制度开始实行并日益受到重视。在经济新常态下,针对目前区级国库集中支付仍存在制度不够健全、管理信息化水平不高、业务流程有待优化等突出问题,以珠海市斗门区为实证,探索适应经济特区区级国库集中支付的新型管理模式具有重要的现实意义。本文在目前国库管理制度现状的基础上,主要采用了文献调查和实证分析的方法,论述了国内外财政国库集中支付的典型管理理念和方式。国外的主要分析了美国的支付审核前置电子信息化平台的完善、英国的公务卡分类型管理和竞争式发行机制。国内则主要分析了温州市前台服务后台化、杭州的预算单位和代理银行考核机制,以及广州市番禺区的财政国库集中支付管理模式。重点对斗门区财政国库支付中心进行实证调查和研究。采用文献调查和问卷调查等方式,分析珠海市斗门区财政国库支付中心的管理现状,并与广州市番禺区的国库集中支付管理模式进行比较,借鉴番禺模式的经验,探讨新时代我国经济特区国库支付区级管理机制创新。调查结果表明,经济特区财政国库集中支付区级管理主要有五个问题:其一,财政资金的监管方面,财政账户里存在较多不必要的特别专户,基层支付中出现了一些违规现象,部分预算单位管理上较为混乱;其二,代理银行的管理方面,代理银行日常服务质量较为有待提升,代理银行工作不够人性化;其三,公务卡推行方面,公务卡没有覆盖到最基层,使用频率偏低;其四,信息化平台建设方面,斗门区的信息化平台电子化程度不足,信息化平台安全性存在问题,信息化平台建设资金保障不足;其五,财务人员队伍水平有待提高,整体稳定性不足。因此,以问题为导向,提出通过用科学的理念,完善监管制度,提高代理银行服务水平,推进公务卡的改革,加强电子信息化平台建设,提高财务队伍的业务水平。通过学习和借鉴国外和国内各地区先进的国库集中支付管理模式,结合经济特区县级斗门区国库集中支付中心的现状,积极推动经济特区县级国库集中支付的机制创新,加强对国库资金支付的监督管理和风险防范,保障财政资金的安全和使用效益,推动经济特区区域经济的快速发展。更多还原

【Abstract】 Under the circumstance that fiscal revenue and expenditure increase substantially at the same time,the management of public finance urgently needs a management system with strong supervision,high transparency and good use efficiency.Therefore,the centralized payment system of the Treasury has been implemented and received more and more attention.Under the new normal of economy,it is of great practical significance to take Doumen district of Zhuhai city as an example to explore a new management mode that ADAPTS to the centralized payment of district Treasury of special economic zone in view of the outstanding problems such as imperfect system,low level of management informatization and business process to be optimized.Based on the current situation of Treasury management system,this paper mainly adopts the methods of literature investigation and empirical analysis to discuss the typical management ideas and methods of centralized payment of Treasury at home and abroad.The overseas analysis mainly includes the perfection of the electronic information platform for payment audit in the United States,the management of official business card classification and the competitive issuance mechanism in the United Kingdom.In China,it mainly analyzes the backstage service of front desk in Wenzhou,the assessment mechanism of budget unit and agency bank in Hangzhou,and the centralized payment management mode of Treasury in Panyu district of Guangzhou.Focus on Doumen district Treasury payment center empirical investigation and research.By means of literature survey and questionnaire survey,this paper analyzes the management status of Treasury payment center in Doumen district of Zhuhai city,and compares the management mode of Treasury centralized payment with that of Panyu district of Guangzhou city.The investigation results show that there are five major problems in the management of centralized payment to the district level: first,in terms of the supervision of fiscal funds,there are many unnecessary special accounts in the fiscal accounts,some irregularities occur in the payments at the grassroots level,and some budgetary units are in chaos in management.Second,in terms of the management of the agent bank,the daily service quality of the agent bank needs to be improved,and the work of the agent bank is not humanized enough.Third,in the implementation of official business CARDS,the official business CARDS do not cover the most basic level and the frequency of use is low.Fourthly,in terms of informatization platform construction,the informatization platform in Doumen district is not electronized enough,there are problems in the security of informatization platform,and insufficient fund guarantee for informatization platform construction.Fifth,the level of financial personnel team to be improved,the overall stability is insufficient.Therefore,taking the question as the guidance,this paper proposes to improve the supervision system,improve the service level of the agency bank,promote the reform of the official business card,strengthen the construction of the electronic information platform,and improve the business level of the financial team through using scientific ideas.Through study and draw lessons from foreign and domestic regional advanced national Treasury centralized payment management mode,combined with the special economic zone,Doumen district at the county level the present situation of the national Treasury centralized payment center,actively promote economic zone at the county level of the national Treasury centralized payment mechanism innovation,strengthen the supervision and management of the Treasury funds to pay and risk prevention,protect safety and the efficient use of fiscal funds,promote the rapid development of special economic zones,the regional economy.更多还原