Research On Universities' Budget Management Based On Concentrated Treasury Payment System

Budget management is the core of universities' financial management, but there are still many problems in the budget management, such as the long span, complex process and high requirement. In other words, it is necessary to set up a perfect system planning and strategic perspective according to the public finance and university policy and adjust timely to ensure the university develops better. Nowadays, in order to satisfied the demand public finance system to suiting to the socialist market economy, the government adopt the concentrated treasury payment system, which has achieved great progress and bring profound effect on universities'budget management.Staring from the particularity of the universities' budget management, the paper introduces the reform of concentrated treasury payment system, probes into the change and achievement in universities' budget management at the macroscopic level since the policy has been implemented, In addition, Case analysis by A university, system analysis and quantitative study methods are adopt to analysis the problems during the development of universities' budget management. Finally, it puts forward some recommendations aiming at the problems under the concentrated treasury payment system:the auxiliary functions offered by concentrated treasury should be intensified, the budget management model should be improved and strengthen the cooperation among public finance, bank and school, which are expected to improve the universities'budget management in China.