本文選題：會計代理核算　切入點：制度融合　出處：《安徽大學》2013年碩士論文

【摘要】：隨著國庫集中支付改革在我國不斷的推廣,部分區(qū)域會計集中核算逐漸向國庫集中支付并軌,部分區(qū)域利用會計集中核算機構(gòu)進行國庫集中支付制度的轉(zhuǎn)軌試驗,并取得了不錯的成績。蕪湖市市政府于2011年對兩種制度的融合進行了新的嘗試,建立了財政資金新的安全模式,即“預(yù)算—國庫集中支付—會計代理核算”模式。在此模式下,使得財政資金從申報、支付、使用,層層處于財政監(jiān)管之下,保障了財政資金的安全管理。 本文共分為五個部分：第一部分,介紹了本文的選題背景、研究的思路和方法；第二部分,介紹了會計代理核算制度的理論基礎(chǔ),為本文的進一步研究提供客觀支撐；第三部分,通過實例系統(tǒng)分析蕪湖市市直部門會計代理核算制度實施的背景、制度建設(shè)和取得的成效,總結(jié)會計代理核算實施中體現(xiàn)出來的創(chuàng)新性；第四部分,運用公共選擇理論、目標管理理論、專業(yè)分工理論以及所有者財務(wù)理論深入分析蕪湖市會計代理核算制度實施中存在的問題及原因,從而為提出解決措施和對策建議打下基礎(chǔ)；第五部分,有針對性的提出推進蕪湖市市直部門會計代理核算制度實施的對策及啟示。對策部分主要包括：加快市直部門思想認識的轉(zhuǎn)變、協(xié)調(diào)好市直部門財務(wù)科室內(nèi)部分工、定期組織市直部門領(lǐng)導和報賬會計培訓工作、完善市直部門資金預(yù)算管理機制、強化服務(wù)中心的財政監(jiān)督機制以及強化會計代理核算信息管理機制。這一部分是本文寫作的落腳點,也是本文的核心內(nèi)容。
[Abstract]:With the constant promotion of the reform of treasury centralized payment in our country, some regional accounting centralized accounting is gradually integrated payment to the treasury, and some regions use accounting centralized accounting institutions to carry out the transition experiment of treasury centralized payment system.And achieved good results.In 2011, the city government of Wuhu made a new attempt to merge the two systems, and established a new security model of financial funds, that is, "budget-treasury centralized payment-accounting agent accounting" model.In this mode, the financial funds from declaration, payment, use, layer by layer under financial supervision, to ensure the safe management of financial funds.This paper is divided into five parts: the first part introduces the background of this paper, the research ideas and methods, the second part, introduces the theoretical basis of accounting agency accounting system, provides the objective support for the further research of this paper.The third part systematically analyzes the background, system construction and achievements of the accounting agency accounting system in Wuhu city through examples, and summarizes the innovation in the implementation of accounting agency accounting; the fourth part,Using the theory of public choice, objective management, professional division of labor and owner's finance theory, this paper deeply analyzes the problems and causes in the implementation of accounting agency accounting system in Wuhu City, thus laying a foundation for the solutions and countermeasures.In the fifth part, the author puts forward the countermeasures and enlightenment of promoting the implementation of accounting agency accounting system in Wuhu City.The countermeasures mainly include: speeding up the transformation of the ideological understanding of the municipal direct department, coordinating the interior part of the finance department of the municipal direct department, organizing regular training work of the municipal direct department leader and accounting reporting, and perfecting the fund budget management mechanism of the municipal direct department.Strengthen the financial supervision mechanism of the service center and strengthen the accounting agent accounting information management mechanism.This part is the foothold of this article, is also the core content of this paper.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6

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