Thoughts On The Treasury Concentration Payment System

Treasury concentration payment system is the public finance fund management system generally performed by modern market economy countries.It is also one of the important items in our country's present budget management system reform.This article starts from the internal disadvantages of the traditional treasury dispersed payment sysment,Educe the basic implication and theoretical foundation of treasury concentration payment system,then sums up the international experience of some countries perfoming it,and finally analysis the necessity and difficulty of establishing treasury concentration payment system in China and its concrete construction proposal and auxiliary reform measures.There are five charters of the thesis.Charter 1.The traditional treasury dispersed payment of our country and the problems of the system.This charter introduces the traditional treasury dispersed payment and analyzes the disadvantages of the system.After this,it points out that it is important prerequisite of a sound financial function to establish efficient system of treasury payment.Charter 2. The basic implication and theoretical foundation of treasury concentration payment system and its superiority analysis.It denotes establishing single account system in treasury or the agent bank designated by treasury .All government funds are paid concentratedly through the single account system.It has the character of short payment procedure and high efficiency and standardized opertion and perfect supervision.By analysis the composing of treasury single account ,the types of concentrating payment,the fashion and the procedure of concentrating payment,then educe the superiority of treasury concentration payment system.Charter 3.About the theoretical foundation of performing treasury concentration payment system.The writer thinks the principal-agent theory and the innovation in system theory and the social welfare theory are its main theoretical foundation.Charter 4.In order to generalize the common points to use them as the references of establishing treasury concentration payment system in China,the writer examines the international experiences of some countries performing treasury concentration payment system.The focuses are concentrated on its operation system.Charter 5.The construction of the treasury concentration payment system in our country. By analysis the necessity and difficulty of establishing treasury concentration payment system in China,then put forward the concrete construction proposal of establishing treasury concentration payment system,it should inosculate with concentrated accounting system..Finally analysis its auxiliary reform measures.