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论文编号：	6352
作者编号：	2220120377
上传时间：	2014/6/9 9:48:27
中文题目：	新泰市财政国库集中支付存在的问题及对策
英文题目：	The Problems and Measures about Fiscal Treasury Centralized Payment in Xintai City
指导老师：	边泓
中文关键字：	国库集中支付；国库单一账户体系；财政直接支付；财政授权支付
英文关键字：	centralized treasury payment system; the treasury single account system; the direct payment by financial sector; the authorized payment by financial sector
中文摘要：	我国的市场经济体制经过几十年的改革已经取得了显著的成就，但在我国社会和经济发展进程中仍存在许多制约性因素。例如，我国的公共财政管理模式滞后于经济体制改革，其低效与落后已经逐渐不适应于经济社会发展的需要。因此，构建起满足社会发展的财政体系显得尤为必要。现代公共财政体系的建设中的一个重点是进行公共支出创新，这一个方面主要由国库集中支付、政府采购与部门预算等部分构成。其中，第一个部分的改革需要建立新型的制度，即建立国库单一账户体系，国库集中支付部门把钱利用构建起来的体系直接拨到相应的收款组织或个人。新泰市从2006年3月下旬起启动国库集中支付改革，尽管改革成效非常显著，然而其实施同时还暴露出很多弊端，本文对此展开详细研究，指出新泰市在这一方面的实施中暴露的主要问题。同时，阐明了相关措施，以期推动该类改革的进一步发展。 本文从理论探讨和实践分析两个角度出发，通过国内外实施实践对比，分析阐述了这一项制度推行的具体状况、取得的进展、目前尚存不足之处以及相应的解决措施。大体上由以下四个章节组成：第一部分，绪论，该章引入课题背景、国内外相关研究进展及基本思路。第二部分，笔者详细阐明国库集中支付制度定义、特征及其涉及到的理论。在阐述其构成中，详细解释了其定义，国库单一账户体系的构成以及财政性资金运作的流程等。随后，从经济学、管理学的相关理论出发，运用公共选择理论、博弈理论、委托代理理论和福利经济学等内容, 分析了实施国库集中支付制度的必要性和可行性。第三部分，对国库集中支付制度现状的研究，阐述了改革所经历的进程、进展以及在实施后存在的高发问题。在此基础上，笔者细致深入的探讨了这一项制度推行的国外经验，本文选取了英国、美国、日本等国的实施经验进行研究，并分析不同国家在国库集中支付制度实施中的相似点及差异点，为我国实施该项制度提供相关启示。第四部分，选取山东省新泰市作为案例，详细分析新泰市在这一个领域的改革进程以及成效，并对新泰市实施该制度以后面临的现实困境进行详细分析，随后针对面临的困境阐明解决的对策。
英文摘要：	China has established its market system and also has made great progress achievements. But there are still many constraints factors in the social and economic growth of our country. For example, China's public financial management mode can not follow the economic system reform, and it has been difficult for the mode to adapt to the needs of economic and social development because its inefficient and unenlightened. Therefore, it is particularly necessary to reform the traditional public finance system all-roundly and establish the modern public finance system adapting to the development of social and economic. One key point in the modern public finance system construction is the reform of public spending, which includes budget expenditure management system, government procurement system and centralized treasury payment system. The first part means establishing the treasury single account system; it pays directly to collecting units or individuals the single account. Xintai City has started the reform from 2006. The reformation has made significant progress as well as a lot of problems; the paper conducts a detailed analysis of the current reform and extends the range to the nationwide. Meanwhile, this paper put forward the measures of improve the deepening of China's reform. This paper mainly divided four parts. Firstly, introduces the study background, research significance and research methods. Secondly, analyze relevant theory; include the concept, characteristics, theory of the centralized treasury payment system. In order to explain its constitution, the paper gives a detailed explanation of its definition, composition and function of the treasury single account system and so on. Subsequently, based on the economics and management science theory, the paper analyzes the necessity and feasibility of the implementation of centralized treasury payment system by public choice theory, game theory, agency theory and welfare economics.The third part sets forth the status quo of the reform in china, and then chooses several countries’ reform practices to analyze and compare their similar points and different points. The fourth part selects Xintai City in Shandong Province as a case and makes a detailed analysis about the reform’s backgrounds, problems and measures.
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