Study On The Treasury Centralized Paying System Of College Financial Problems

China launched several fiscal reforms, the reform of the previous fiscal revenue mainly focused on, if implemented the management system, and rarely involves expenses, nor to reform the radical expenditure structure adjustment. However, compared with the developed countries, the present problems of fiscal fund executes is scattered payment system, the budget has confirmed that the total annual expenditures budget allocated to level, the business unit and budget, bank account, by their layers, therefore, to stir financial budget supervision is so far. And these are the use of financial capital plays a function, and reach the expected purpose, will not.With China's public finance, the establishment and perfection of the traditional planned economy system in the form of payment and the financial reveal defects. A, repeat, scattered in fiscal expenditure, establish account activity is not high, large transparency in non-budgetary funds management, the budget management is effective and comprehensive supervision. Second, the fiscal expenditure, information feedback delay time for budgeting, execution, and provide reliable macro-control, etc. Third, because of spending money appropriated in practice, cause considerable scale, scattered in the financial budget unit, stranded appears unavoidably detained or occupy, divert, it not only reduced the efficiency in the use of funds, and likely to cause corruption. 4 and, on the other hand, in the use of the funds of a unit budget of low efficiency, on the other hand, when the government public facilities and without adequate resources, will cause additional funds of Treasury bonds, use cost increase. Therefore, the current set based on account of bull, scattered funds allocated, already can not adapt to the new situation to strengthen and improve the efficiency of government budget management, also can't adapt to the needs of the development of the management system, so that must be fundamentally reforms.To change this kind of financial management in finance, extensive in the western developed countries based on the experience, since 2001, the plan in the nationwide spread. this and implementing exchequer's centralized payment system. The financial system reform will be in the reform of the fiscal expenditure, and achieve the budget system reform. It is a trend of random arrangement and the reform of designers, but painstakingly profound historical reasons. First, the public expenditure and the reform of the budget system more involved and reflect the government's macroeconomic policies, relative to the reform of fiscal revenue, expenditure for the reform of more difficult, Secondly, in the financial reform, the reform of the system of income, but the start, although can often difficult to solo dash, with the reform of the system of expenditure must be matched, otherwise, will neither complete nor thoroughly, Again, and the socialist market economy system of public finance model adapted to the establishment and perfection, and in public spending on the reform of the budget system, the breakthrough, if no fundamental breakthrough, but always in income capitalize on reform, is impossible to establish real of public finance, Finally, in the public expenditure and the reform of the budget system for key but also reflects the modern financial decision-making, management requirements and trends, as the Nobel economic prize winner James Buchanan stresses, income tax system reform is the optimal or not depends not only on the relationship between economic growth and income, but also depends on the use of fiscal expenditure which direction and benefits.Construction of public finance is the objective requirement of the development of the market economy, the Treasury centralized paying system reform of public finance is the main content of the construction. This is because the public finance system in the building process, the issue of financial expenditure has a decisive role in .If the fiscal expenditure on, then a loophole, however, raise revenue is difficult to meet the expenses needed. At present, our country is only Treasury centralized paying system positioning system reform, the main consideration payment to the system reform of the fiscal conditions is not mature, and reform should be gradual and deepens, Treasury centralized paying system reform, to concentrate on after completion of Treasury revenues, and the reform of the system of the western developed countries eventually realize the common negation.At the same time, the administration system of higher education reform deeply, gradually for the socialist market economy system of public finance, according to the requirements of the development of the basic principles of modern management, financial management system of traditional problems existing in college finance management system implementation, Treasury centralized paying system. How to regard the new pay system, analyzes the advantages and disadvantages, for our further deepening the reform in the new situation, the financial management in continued to play the important role of higher education investment, to promote the healthy development of the cause of higher education. Implement Treasury centralized paying system, fiscal funds payment from a significant change, change for the dispersion and payment system of Treasury centralized paying system, the financial management of colleges and universities has great influence, but also some problems.In this paper the main content is divided into six chapters.The first chapter: introduction, this chapter introduces its research background, research objective, research and study. This chapter has 6 classes.Chapter 2: the research situation, this chapter is the literature review, the Treasury centralized paying system mainly introduce the research status and the Treasury centralized paying system status of research.Chapter 3: Treasury centralized paying system theory research, this chapter respectively from the management theory, the theory of "rent-seeking" several different perspectives Treasury centralized paying system reform, the theoretical basis of the Treasury centralized paying system concept and operation mode.Chapter 4: college funds management status analysis and Treasury centralized paying system implementation of this chapter 5, respectively is: university funding sources and the basic situation; allocated The main direction of university and use fund; College financial management are the main problems, The Treasury centralized paying system, The characteristics of universities in China.Chapter 5: the Treasury centralized paying system research, the content of this chapter 6 respectively, from the following several aspects about the Treasury centralized paying system after the problem is that (1) the establishment of the legal person status, and higher education autonomy conflict, (2) risky; (3) accounting business processing problem, (4) and the current college finance management and accounting system does not match, (5) Treasury centralized paying system of university budget management problems, (6) financing capability.Chapter 6: Treasury centralized paying system in guizhou colleges of analysis, This chapter has 4 class, first study in guizhou colleges at present situation of fund management, Secondly, the Treasury centralized paying system to promote guizhou colleges, Again, the Treasury centralized paying system of college finance management, Finally, guizhou institutions of higher learning practice the Treasury centralized paying system of environmental conditions.Finally, the research work on this study summarized, and the deficiencies and direction of further expounded after.This paper is on the author collected a large number of statistical data, on the basis of literature. Paper implement from reality, theory and practice of guiding ideology, the use of knowledge, with his work, study practice in the Treasury centralized paying system of colleges and universities, for the future financial problems of Guizhou university executes Treasury centralized paying system, puts forward some constructive Suggestions.