China's Institutions Of Higher Learning To Implement The Basic Approach Of A Centralized Treasury Payment System Faces Problems And Solutions

The reform of treasury centralized payment is an important content in our country fiscal administration reforms, which plays an important role in strengthening the financial management and supervision, also in improving the effective use of finances, and has a positive role as well as magnitude influence on company's budget management, financial management, accounting, etc, but it also faces some difficulties and problems. Implementation of treasury centralized payment system in college is a significant measurement to standardize revenues and expenditures behavior of college finance, which has a great impact on the university's budget administration, accounting, disbursement of funds methods, financing. In this paper, firstly, we discuss the background and significance of the implementation of a centralized treasury payment system in college, and then based on the present status of college treasury centralized payment system, analyzing and elaborating the influence of treasury centralized payment for the college budget management, funding sources, accounting and accountant, lastly, we summarize the problems that college encountered in the implementation process of treasury centralized payment system, and we also propose some strategy to adapt to this system reformation, which will be discussed in the following five aspect: establishing the legal system to adapt to the treasury centralized payment system, strengthening budget preparation and management, improving the college financing options, meliorating the accounting system, enhancing the financial management and the building of accounting team, all the above aspect is to promote the smooth implementation and effective operation of treasury centralized payment system.