本文選題：消防部隊(duì) + 公務(wù)卡制度��； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：公務(wù)卡制度指的是在公共財(cái)政改革政策引導(dǎo)下,把公務(wù)卡作為一種電子轉(zhuǎn)賬系統(tǒng)的媒介,把國庫的單個(gè)賬戶系統(tǒng)作為基礎(chǔ),進(jìn)而實(shí)現(xiàn)由現(xiàn)代化的公共財(cái)政國庫管理信息體系作為基礎(chǔ)的一種財(cái)政管理型公務(wù)卡制度。公務(wù)卡改革是財(cái)政國庫集中支付改革的延伸,是授權(quán)支付的一種形式。實(shí)行公務(wù)卡管理制度,可以有效減少現(xiàn)金使用,方便單位公務(wù)支出用款,能有效強(qiáng)化財(cái)政監(jiān)督,進(jìn)而使我國相關(guān)的國庫管理制度更加健全并日趨現(xiàn)代化。公務(wù)卡制度推行有許多好處,這項(xiàng)工作的進(jìn)步將會(huì)促進(jìn)一系列問題的解決。不過,現(xiàn)階段我國的公務(wù)卡制度在進(jìn)行推行時(shí)也出現(xiàn)了一些問題,比如:國庫集中支付制度對(duì)現(xiàn)金缺乏有效的監(jiān)管手段;單位財(cái)務(wù)部門工作難度大;市、縣銀行清算系統(tǒng)難以適應(yīng)提高財(cái)政資金支付效率的要求等。為盡早發(fā)現(xiàn)并解決公務(wù)卡制度在推廣過程中出現(xiàn)的問題,本文在對(duì)公共經(jīng)濟(jì)學(xué)以及管理學(xué)的相關(guān)理論分析的基礎(chǔ)上,綜合運(yùn)用各種分析方法并輔之以實(shí)證的分析方法,以天津市消防部隊(duì)為研究對(duì)象,重點(diǎn)分析了其公務(wù)卡制度改革中存在的問題,在全面的考察了我國其他省、市、自治區(qū)推行公務(wù)卡制度的普遍模式及借鑒外國的公務(wù)卡制度推行經(jīng)驗(yàn)的基礎(chǔ)上,結(jié)合天津市消防部隊(duì)公務(wù)卡制度推行的現(xiàn)狀提出了解決問題的思路和對(duì)策,要加大消防部隊(duì)對(duì)公務(wù)卡使用的監(jiān)管力度,加強(qiáng)法制和監(jiān)督機(jī)制建設(shè),以期更好的促進(jìn)公務(wù)卡制度的改革,使我國相關(guān)的國庫管理制度更加健全。
[Abstract]:Under the guidance of the public finance reform policy, the official card system is used as the medium of an electronic transfer system and a single account system of the treasury as the basis. Then it realizes a kind of public service card system based on modern public finance treasury management information system. The reform of public service card is an extension of the reform of centralized payment of treasury and a form of authorized payment. The implementation of the management system of official cards can effectively reduce the use of cash, facilitate the use of funds for unit official expenditure, effectively strengthen financial supervision, and further make the relevant treasury management system in our country more sound and more modern. There are many advantages to the implementation of the public service card system, and the progress of this work will promote the solution of a series of problems. However, at this stage, there are also some problems in the implementation of the public service card system in our country. For example, the centralized treasury payment system lacks effective means of supervising cash; the work of the financial departments of units is very difficult; and the city, County bank clearing system is difficult to meet the requirements of improving the efficiency of financial funds payment. In order to find out and solve the problems in the promotion process of the public service card system as soon as possible, this paper, on the basis of the theoretical analysis of public economics and management, synthetically applies various analytical methods, which are supplemented by empirical analysis methods. Taking Tianjin Fire Force as the research object, this paper analyzes the problems existing in the reform of the public service card system, and makes a comprehensive investigation of other provinces and cities in our country. On the basis of the general mode of carrying out the public service card system in the autonomous region and drawing lessons from the experience of foreign countries, this paper puts forward some ideas and countermeasures to solve the problem in combination with the present situation of the implementation of the public service card system of the fire fighting forces in Tianjin. It is necessary to strengthen the supervision of the use of public service cards, strengthen the legal system and the construction of supervision mechanism, so as to better promote the reform of the public service card system and make the relevant treasury management system of our country more perfect.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.2

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本文編號(hào)：2001024