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论文编号：	6944
作者编号：	2220131062
上传时间：	2014/12/8 18:32:19
中文题目：	山东省国库集中支付风险控制研究
英文题目：	A Study of Risk Control of Centralized Treasury Payment
指导老师：	李莉
中文关键字：	国库集中支付，风险控制，考核制度
英文关键字：	national treasury centralized payment; Risk Control; feed back system
中文摘要：	国库集中支付制度的实行是现代国库管理制度改革的一项重要内容。自实施国库集中支付制度以来，随着改革的不断深入，国库集中支付的风险点逐渐显现，特别是近年来，全国发生了多起集中支付的犯罪案例也说明了探索和防范国库集中支付风险是必要的。本文通过研究山东省国库集中支付的现状和存在的风险点，分析风险点的成因，探究风险防控的途径，对今后山东省国库集中支付制度的发展和完善具有极大的实用价值。 本文以山东省国库集中支付制度为调研对象，从风险的概念、内容、类别和风险防控的基本流程着手，总结国内外风险防控的方法和经验，分析了山东省国库集中支付的真实状况，提出了防范风险措施及堵塞财政资金安全漏洞的合理化建议。具体研究内容是： 一、山东省国库集中支付现状。一是国库集中支付提升了资金使用效益，有利于集中财力办大事。二是国库集中支付加快了财政资金运行速度，提高了资金使用效率。三是动态监控功能由事后治病改为预防免疫，提高了财政资金安全性。四是国库集中支付制度使事权和财权得以分离的根本要求有利于反腐倡廉建设。 二、山东省国库集中支付的风险类别。一是技术风险。二是诚信风险、三是监控、监督漏洞。四是制度风险。五是人员素质风险。 三、分析风险成因，一是配套改革滞后，不能紧跟国库改革的步伐。二是国库集中支付改革的彻底性和全面性还不够。三是流程和岗位的合理性和实用性欠缺。四是相应的制度建设现对滞后。 四、构建全面、系统、合规的山东省国库集中支付风险防控体系实施方案。一是从内部和外部分别设置防控。二是从人员和部门岗位上建立合理的组织构架和流程。三是合理整合应用系统，形成高效的系统联动机制。四是健全部门、岗位、人员考核监督机制，加大监控力度，规范业务行为。
英文摘要：	The implementation of the treasury centralized payment system is a modern treasury management system reform important content. Since the implementation of the centralized treasury payment system, with the deepening of the reform, centralized treasury payment risk point gradually. Especially in recent years, the country witnessed a number of criminal cases centralized payment also illustrates the exploration and prevention centralized treasury payment risk is necessary. By studying centralized treasury payment in Shandong Province and the existence of risk points, analyze the causes of risk point to explore ways to prevent and control the risk of future development of Shandong Province centralized treasury payment system and improvement has great practical value. This paper uses the literature reference method, the current status of investigation, the strength of evidence law and digital analysis, uses Shandong Province centralized treasury payment system for the research object, break the limitations of previous studies, from conception、content、categories of risk and the basic process of risk prevention, summarizes risk control methods and experience abroad exhaustively, analyzes the real situation of Shandong Province centralized treasury payment, puts forward risk prevention measures and financial resources to plug security holes rationalization proposals. Specific studies are as follows: First, Examples of evidence shows Shandong Province centralized treasury payment statusquo. First, Centralized treasury payment enhances capital efficiency, conducives concentrate financial resources on doing big things. Second , the centralized treasury payment accelerates the running speed of financial resources and improves capital efficiency. Third, dynamic monitoring post-treatment to prevention by immunization, improved financial security funds. Fourth, centralized treasury payment system "separation of powers property rights" can not be conducive to the building of anti-corruption. Second, each cited Shandong Province centralized treasury payment risk categories. First, the technical risk. Second, integrity risk. Third vulnerabilities of monitor and supervise. Fourth, the system risks. Fifth, the quality of personnel risks. Third, The use of examples of proof method and numerical analysis method analysis causes. First, supporting reforms lag, can not keep up with the pace of reform treasury. Second, thoroughness and comprehensiveness of centralized treasury payment reform is not enough. Third, the lack of reasonable and practical of processes and jobs. Fourth, the corresponding system construction is now on lag. Fourth, for specific cases in Shandong Province, to build a comprehensive, systematic, compliance implementation of Shandong Province centralized treasury payment system risk prevention. First, set up prevention and control from inside and outside respectively. Second, establish a rational organizational structure and processes from the staff and department positions. Third, integrate application system reasonably, the formation of an efficient system linkage mechanism. Fourth, perfect department, job, staff supervision and evaluation mechanism to increase monitoring efforts to regulate business behavior.
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