Research On The Influence And Countermeasure Of The Centralized Treasury Payment System To The Financial Management Of University

In the 2001 NPC report, Centralized treasury payment system reform has been identified as the focus of fiscal revenue and expenditure reforms in China's "fifth" period. The reform mainly promotes the central government funding from the perspective of national finance. The Centralized treasury payment system established the treasury single account system. The treasury will monitor the movement of the budget allocation,disbursement and utilization of funds. The major funds of administrative institutions in China are from the financial allocation. Therefore, all the administrative institutions in our country are covered in centralized treasury payment system.Universities are part of China's financial system; expenditure on education is the main content of financial expenditure at all levels. So universities are bound to be included in the scope of centralized treasury payment system.Since 2002, the Ministry of Education was selected as the pilot of centralized treasury payment system. So far, the centralized treasury payment system has been implemented for 8 years in college. However, due to the specificity of social organization property,function about universities and the properties of higher education, the centralized treasury payment system produce the positive impacts on universities in the process of implementation. At the same time, universities have also encountered many problems to be solved.The thesis elaborates the overseas and domestic research status of the centralized treasury payment system, and analyzes the practices of UK, USA and Japan of the centralized treasury payment system under the financial management system of higher education. Then analyzes centralized treasury payment system theoretically from several perspectives, and points out the necessity and urgency of centralized treasury payment system.Then the thesis elaborates the detailed contents of centralized treasury payment system, points out the background on what universities should implement centralized treasury payment system, the objectives and how the centralized treasury payment system implement in universities with the reform process of financial management system of higher education in our county. Then researches the negative affects that the reform of centralized treasury payment system will bring to higher schools'financial management, include the affects of the atrophy of funds that the universities can dominate by themselves, the defects of accounting basis of universities, the workload of accountants in universities and so on.Then the thesis analyzes the causes of negative affects further—the specificity of universities. At last, the thesis concluded that reform is imperative, university and government should work together. The thesis provides counter measures about how the financial management can adapt the reform of centralized treasury payment system, include establish the communication system of treasury management, strengthen the university's budget management, expand the university's school funding, slove the transfer problems of zero balance accounts and improve the centralized treasury payment system. Then give some suggestions at the angle of government.