The Research On Treasury Concentrated Payment System In District

Treasury Concentrated Payment System is the fully monitoring system from budget distribution to capital transferring, capital utilization, bank settling and the capital reaching commodity or labor supplier's account. Treasury Concentrated Payment System is the system that changes the current financial capital transferring methods, concentrate all financial capital (including budget capital and the capital which is not listed in budget) in the single treasury account in the appointed agency bank of People's Bank of China, and all budget organizations shall present application for purchasing commodities of paying for labor service, after approving by the treasury payment administration, directly transfer the capital from the single account to the payee. The system is implemented after supplement and modified according to Chinese condition basing on absorbing the experience of foreign countries.Treasury Concentrated Payment System Reformation has developed into one of the hottest subjects in China, however, the research on Treasury Concentrated Payment System is still superficial with inadequated theoretical research. The thesis is implementing the research on Treasury Concentrated Payment System from Principle-Agency Theory, thus searching the theoretical for the reformation and improvement of Chinese Treasury Concentrated Payment System.This dissertation tries to discuss Treasury Concentrated Payment System from the point of theory and practice and can be divided into five chapters.Chapter 1 analyses the background of implementing treasury single account system in our country from two different angles, that is, economic and fiscal background.Chapter 2 looks back the changing history of Treasury Payment System; describes the actuality, the research and the economic theory of Treasury Payment System.Chapter 3 describes the actuality and abuse of Treasury Payment System in district; constructs the fundamental and model of Treasury Concentrated Payment System in district.