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dc.contributor.advisor桑士俊
dc.contributor.author范帆
dc.date.accessioned2016-02-14T02:59:51Z
dc.date.available2016-02-14T02:59:51Z
dc.date.issued2007-06-22 10:01:31.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28712
dc.description.abstract摘要 随着我国社会主义市场经济的繁荣和发展,公共财政体制框架正在逐步建立和完善。目前正在推行的部门预算制度、国库集中收付制度、政府采购制度正是为服务于这一框架体系而进行的三项财政制度改革。其中的国库集中收付制度改革,是在吸取了国际上发达国家成功经验的基础上,从根本上解决我国财政支出中存在的拨付环节多、财政资金分散、资金使用效率不高等问题的重大举措。 本文概述了我国传统的国库支付管理沿革、现状和弊端,阐明实行国库集中收付制度改革的必要性。 在此基础上介绍了经济发达国家国库集中收付管理的通行做法,以及我国目前推行的国库集中收付制度改革的指导思想、基本原则及实施内容。通过与传统的分散资...
dc.description.abstractAbstract As the social market economy establishes and thrives in China, the public fiscal system is also under construction and perfection. Three fiscal reforms-the ministry-level-budget system, the government purchase system and the centralized treasury payment system-are under way to facilitate this brand-new framework. This thesis focuses on the treasury reform, which is considered to be...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=13684&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=14716
dc.subject国库支付
dc.subject国库集中支付
dc.subject分析与建议
dc.subjectTreasury Payments
dc.subjectCentralized Treasury Payments
dc.subjectAnalysis and Suggestions
dc.title关于对我国国库集中收付制度改革的若干思考
dc.title.alternativeAbout the Reform in the Treasury Payment System Centralization
dc.typethesis
dc.date.replied2007-06-10
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200211008


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