A Study On The Development Of The State Treasury System In Modern China

The modern treasury system is an important part of the public financial management and an important tool to promote the modernization of national governance.After 1908,China's treasury system underwent four large-scale developments,from the traditional treasury system to the centralized treasury collection and payment system based on electronic information.This paper studies the reform measures of modern treasury system,analyzes the prominent problems in the process of treasury reform,systematically combs the internal relationship between treasury reform and economic development,summarizes the practical logic of treasury system for the reform process.It has important realistic significance and far-reaching influence by objectively evaluating the performance of modern treasury system,and revealing the direction of treasury reform.This paper is arranged in chronological sequence.In the view of the operational inertia and the path-dependence of the system,this paper tries to objectively and accurately restore the evolution history of the treasury system,and gives an objective evaluation of the achievements of the construction of the treasury system in different times.This paper also summarizes the achievements of treasury system and central bank construction,expounds the measures of treasury system reform in different times,describes the operation process of treasury system,and tries to objectively restore the evolution history of treasury system.In addition,this paper analyzes the path choice of treasury system reform,summarizes the law of treasury system change,and tries to systematically evaluate the performance of treasury system construction in different times.On aspect of modernization,the construction of the modern treasury system is a necessary means to realize national governance.By analyzing the international experience of treasury system and the practice of Sinicization,this paper summarizes the experience of the construction of modern Chinese treasury system and puts forward some enlightening suggestions to the contemporary era.To promote the reform of modern treasury system,on the one hand,we should draw lessons from the existing experience of developed countries,on the other hand,we should sum up the practical experience since modern China.This paper analyzes the treasury systemin the background of China's development from natural agricultural economy to industrial economy,from modern to contemporary,from western theory to Chinese practice,expounds the concept and connotation of treasury system in different times,and reveals the objective law that the connotation of treasury system will be enriched with the development of modernization.By reviewing the history of the reform of treasury system,analyzing the different background of the change of treasury system,this paper explores the objective inevitability of the reform of treasury system from the historical perspective,and reveals the source motivation of treasury system reform.By examining the implementation path and the system change process in the condition of the planned economy system and the socialist market economy system,this paper analyzes the performance of the treasury system,and reveals the internal motivation of the reform of the treasury system in China from the empirical point of view.This thesis can be divided into five chapters:The first chapter introduces the evolution of modern treasury form and system.This chapter introduces the evolution and characteristics of Chinese traditional treasury system.This chapter describes the social background of the modern treasury reform in the late Qing Dynasty,analyzes the measures taken by the late Qing Government to establish a proxy treasury system,such as preparing the trial budget,reforming the bank of the Ministry of Revenue,and entrusting the bank to represent the treasury.And this chapter also analyzes the main characteristics of the development of the modern treasury system in the late Qing Dynasty.Based on the analysis of the social economy and politics of Nanjing National Government(1927-1948),this chapter introduces the academic and political research on the theory of western central bank,the controlled economy and the controlled financial thought.Based on the experience of the Northern Warlords(1912-1928),the new measures of Nanjing National Government are described in this chapter,such as establishing the central bank and the central bank acting treasury system,constructing the operation mechanism of the comprehensive treasury,promulgating the wartime “Public Treasury Law”.This chapter analyzes the main characteristics of the change of treasury system in this period,and makes a quantitative and empirical study on the change of the strength of the central bank under the financial control,the innovation of the treasury operation mechanism in the Public Treasury Law,the laying of the joint offices of four main banks' headquarters and the local public treasury in wartime,and the construction of the treasury legal system.The second chapter introduces the evolution of modern treasury form and system.This chapter describes the new measures of the Chinese Communists in the practice of the treasury in the revolutionary base area,the establishment of the agency treasury system of the people's Bank of China,and the operation mechanism of the treasury under the centralized control.This chapter analyzes the main characteristics of the change of treasury system in this period,makes the quantitative and empirical research on the supporting achievement of the treasury to the economic development,the practice and the enrichment of the treasury concept in this period,the model and the content of people's bank agency treasury,and the problems of the treasury operation mechanism in the period of planned economy.The third chapter introduces the change of the modern acting treasury banking system.This chapter starts with the acting treasury bank since modern times,introduces the system design of the central bank and the new people's bank system,the establishment of the agency and the change of the financial network in the late Qing Dynasty,the Beijing government period and the Nanjing National Government period.This chapter analyzes the outstanding problems under different specific times.From the perspective of the quantity statistics of issuing currency,this chapter analyzes the problem that foreign banks occupied treasury deposits in the late Qing Dynasty.From the point of view of business style shift,this chapter analyzes the function of the two quasi-central banks(the Bank of China and Bank of Communications)and its relationship with foreign banks,that is promotion and oppression.From the point of view of the function of the central bank in wartime,this chapter analyzes the problems of setting up the joint offices of four main banks' headquarters and concentrating deposits in the period of Nanjing National Government.From the point of view of the position of the people's Bank of China and the financial institutions in the treasury system,this chapter analyzes the issue of "agency and manager" treasury.The fourth chapter introduces the construction of modern treasury legal system.This chapter combs the legal system of treasury from the aspects of the design principle of Chinese treasury system,the framework system of treasury system and the legal construction of acting treasury bank.And this chapter focuses on the public treasury law and the public treasury legal system in the period of Nanjing National Government.The fifth chapter is the conclusion chapter.This chapter can be divided into two parts,the first part systematically summarizes the characteristics of modern treasury system reform.Combined with the historical facts of different times,it makes a comparative research to refine the internal logic of treasury system reforms,explains the law of change in the aspect of motivation,path,mode,and direction,and makes an empirical analysis of the western experience and the development of China in modern Chinese treasury system reforms.In the second part,it puts forward the enlightening suggestion of the modern treasury system reform to the construction of the contemporary treasury system.