导　　师： 宋光辉

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 国库集中支付是现代财政国库管理制度的一种资金支付模式。财政部门通过构建国库单一账户体系，委托商业银行代理财政资金的支付和清算，所有财政支出均通过国库单一账户体系支付到收款人，从而减少资金周转环节，提高资金使用效率，财政部门监管职能更加明确。自2000年我国实施国库管理制度改革以来，GD省级财政国库集中支付改革取得了显著成效。但随着改革进入全面深化和完善的阶段，GD省级财政国库集中支付既存在政策和制度层面的制约，又在技术操作层面存在国库集中支付的风险。为此，如何防范国库集中支付风险，如何改进模式成为值得关注问题。 围绕上述问题，本文对GD省级财政国库集中支付模式改进与发展进行跟踪研究。首先，本文详细描述了GD省级财政国库集中支付模式特征，充分肯定了其成效。接着，根据公共财政理论、选择理论、控制理论和委托代理等理论，运用定性和定量分析方法对国库集中支付风险及其成因进行实证分析，并提出了一些风险防控的思路。然后，通过对2009-2012年GD省级财政国库集中支付模式改进前后的对比分析，检验了2011年GD省采取的风险防控措施的有效性和可操作性，验证了GD省级财政国库集中支付模式改进的成效。最后，针对跟踪研究模式改进后仍存在的问题，提出了有针对性的应对措施，为我国继续深化国库集中支付改革提供借鉴和参考。 Treasury centralized payment system is one of the capital payment modes for the modernfinance treasury management system. Through the establishment of the national treasury singleaccount, the finance departments entrust the commerce banks to supply the payment andliquidation of the finance capital. All finance payouts are paid to the payees via the nationaltreasury single account, reducing the capital turnover and enhancing the capital applicationefficiency. Meanwhile, financial sector regulatory functions become more clearly. Since2000theimplementation of the national Treasury management system reform, Treasury centralizedpayment reform in GD province has achieved remarkable achievement. As to comprehensivelydeepen reform and expand stage, Treasury centralized payment reform in GD province isconstrained by the policies, and has some risks in the operation level. Therefore, how to guardagainst risk of national Treasury centralized payment to improve the model of it, become anoteworthy problem. Around these problems, this paper makes the follow-up study on the improvement of GDprovincial Treasury centralized payment system. Firstly, this paper describes the characteristic ofthe payment system in detail, and affirms its achievements. Secondly, the paper analyzesempirically the risks in the Treasury centralized payment with the qualitative and quantitativeanalysis methods, and shows the risk causes combined with the theory of public finance, choicetheory, control theory and principal-agent theory. Thirdly, through comparing Treasurycentralized payment patterns before and after improvement, and analyzing the value of them, itevaluates and verifies the effectiveness of measures in protecting the risks, and treats them as apractical reference of improving the national Treasury centralized payment mode in the wholecountry.

关 键 词： 国库集中支付风险 支付模式改进 跟踪研究 风险控制

领　　域： [经济管理]