The Research Into The Reform Of The Centralized Treasury Receipt & Payment System

Building the Centralized Treasury Receipt & Payment System is an important reform of our national treasury management. Under the condition of the market economy, there are various disadvantages of our traditional national treasury system of scattered management, which is out of step with the public finance. Since the year of 2001, reforms had been taken from central to local finance departments. The reform has got some effects, but at the same time met with lots of problems in practice. Focusing on the problems and referring to the developed western countries' experience in the Treasury Single Account System, this article tries to find a suitable way of the Centralized Treasury Receipt & Payment System, which fits the fundamental realities and the actual state of the country, connecting the Accounting Centralized Accounting with the Centralized Treasury Receipt & Payment SystemReferring to a large number of documents and my own working experience, I research deeply how the country goes on with the reform of the Centralized Treasury Receipt & Payment System at the present period, using the comparing-and-analyzing method and the theory-combining-practice method. First by analyzing the economics of creating the system of the national treasury management, I point out the purpose of reforming the system of national treasury management. Starting with the-state-council-agreed "The national treasury management system pilot programme" in March, 2001, I state the basic frame of the Centralized Treasury Receipt & Payment System; and then I bring in the popular international operation patterns of the modern national treasury management, compare and analyze the differences and similarities with eastern and western countries' systems of the national treasury management, refer to the advanced western practice and experience, and put forward some suggestions of developing the Centralized Treasury Receipt & Payment System. Next starting with the recent practical reform of the Accounting Centralized Accounting System, I analyzed its advantages and disadvantages. By comparing and analyzing the relationship of the Centralized Treasury Receipt & Payment System,...