【作者】 尹建丽；

【导师】 李振唐；

【作者基本信息】 广西师范学院 ， 行政管理， 2012， 硕士

【摘要】 目前在全国教育系统范围内普遍推行的集中核算制度是一个行之有效的义务教育经费监管体系和监督检查机制，它能够及时反映教育系统财政资金的运动过程，实现对教育财政资金支出全过程的监督和管理。作为地方财政支出改革的试点工程，教育集中核算制度在改革初期取得了很大的成果，但随着公共财政支出改革的不断深入，由于思想认识上的不统一、制度自身内容设计上的先天缺陷以及技术层面的原因，教育集中核算制度在深入的过程中面临很多问题，严重阻碍了其外部功能的发挥。本文拟通过对义务教育成本集中核算制度的在县域试行实践的探讨，将县域的经验置于义务教育改革的大背景下，进行深度思考与探讨，以期为政府财政制度改革和中小学会计制度改革提供参考，为县域提高教育事业管理水平以借签。本文对湖南省A县教育集中核算制度所遇到的理论和实践问题进行了较为全面的研究,并以A县例对县域教育集中核算制度的具体实施情况展开个案分析，对比分析了教育集中核算制度实施前后的不同、制度改革的基本内容以及具体实践过程和取得的成效，针对教育集中核算制度层面及技术层面存在的问题，提出了建设性的解决思路和对策。最后，随着我国国库集中支付制度改革试点的不断的深入和推进，会计集中核算制度正逐步迈入国库集中支付制度转轨的步伐，意味教育集中核算制度似乎已走到了尽头，完成了其历史的使命，其最终的归宿是取谛还是另谋出路，理论界争论颇多，至今还没有一个准确的结论，本文认为伴随公共财政支出改革的进一步深化，教育集中核算制度必然与国库集中收付制度融合。更多还原

【Abstract】 Currently in the national education system within the scope of thecentralized accounting system is a effective of compulsory educationfunds supervision system and supervision mechanism, it can reflect theeducation system government capital movement process, realize theeducation finance expenditure whole process supervision andmanagement. As local fiscal expenditure reform pilot project, educationcentralized accounting system in the early stage of reform has made greatachievements, but with the deepening of the reform of public financeexpenditure, the thought understanding skimble-scamble, system itself inthe system level design on congenital defects and technical reasons,education centralized accounting system in depth process faces manyproblems, a serious obstacle to its external function. This article throughto the compulsory education cost of centralized accounting system inprefectural region trial practice, prefectural region experience incompulsory education reform in the background, in-depth discussion andreflection, with period for the government reform of the financial systemand accounting system reform in primary and middle schools forreference, to improve the management level of the county education tosign.This article on the A County of Hunan Province Educationcentralized accounting system encountered problems of theory andpractice to undertake relatively comprehensive study, taking A County ofcounty education centralized accounting system implementation of caseanalysis, comparative analysis of education before and after theimplementation of the centralized accounting system is different, thebasic content that the system reforms and practice and the results achieved, in view of the education level and technical level of centralizedaccounting system existing problems, put forward constructive train ofthought and countermeasure.Finally, as China’s centralized treasury payment system reformin-depth and continuous advance, centralized accounting system isgradually entering the treasury centralized payment system transitionpace, mean education centralized accounting system seems to have cometo an end, completed its historic mission, the final destination is takesignificance or find another way out, theory the controversy is quite much,still do not have a correct conclusion, this paper argues that with thefurther deepening of the reform of public financial expenditure, educationcentralized accounting system is inevitable and national treasurycentralized payment system fusion.更多还原