国库集中支付对河北省高速公路事业单位的影响及对策分析word格式论文.docxVIP

摘要随着社会主义市场经济的发展和公共财政体制的建立，分散的国库支付管理制度 已经不利于财政的监督和资金的有效使用，通过借鉴国外先进的国库管理经验，建立 以国库集中支付为主要特征的现代国库管理制度，对于加强公共支出管理，提高财政 资金使用效益，防范腐败具有深远的意义。我国自2002年实施国库集中支付制度以来， 已经经历了一级国库集中支付、二级国库集中支付两个阶段，收效显著。但是，从高 速公路行业的实践来看，也暴露出资金支付环节增多、流程不畅、支付速度减慢、厅（局）直属预算单位经费紧张、项目筹资担保能力下降、资金调剂与管理难度加大、 各级财务管理部门工作量加大等问题。这些问题的出现，给国库集中支付制度的有效 实施带来了许多困难。本文就是针对我国国库管理的现状，通过对国库集中支付制度的理论分析和国外 实施国库集中支付制度的经验借鉴，结合我国财政资金支付管理制度的现状，对国库 集中支付制度进行深入剖析，同时对河北省高速公路事业单位进行细致调查，分析该 行业独特的业务特点和资金管理模式，科学地提出河北省高速公路事业单位如何适应 国库集中支付制度改革的应对措施和实施方案，解决目前存在的“瓶颈”问题，提高 国库资金的使用效率，为运输部门如何实行国库集中支付提供理论和事实依据，为高 速公路事业单位以外的预算单位在国库集中支付体制下的改革提供借鉴。关键字：国库集中支付，高速公路事业单位，问题及对策ABSTRACTAs the socialist market economy and the establishment of the public finance system， decentralized management of the treasury payment system has not conducive to financial supervision and effective use of funds， the treasury by learning advanced managementexperience，to establish the main features of a centralized treasury payment modern treasury management system，for strengthening public expenditure management， improve the effective use of finances and prevent corruption， has far-reaching significance. Since 2002， China implemented a centralized treasury payment system has already gone through a centralized treasury payment，two centralized treasury payment in two stages，the effect is significant. However，the practice of the industry from the highway，but also exposed the funds to pay part of increased flow impeded，slowed down to pay，department (bureau) directly under the budget units of funds，project funding guarantee a reduced ability toincrease the difficulty of fund transfers and management large increase in workload at all levels of financial management issues. These problems，a centralized treasury paymentsystem brought many difficulties in effective implementation.This is the view of the status of treasury management，through a centralized treasury payment system analysis and implementation of a centralized treasury payment systemForeign Experiences，combined with our f