On The Centralized Treasury Payment System Reform And Improvement

Since the reform and open policy, our country finance and taxation system has carried on significantly has reformed many times, 1994 financial control organizational reform, the preliminary standard intergovernmental assignment relations, stepped out in particular the first step which transforms to the public finance. But in the budget management reform the public revenue and expenditure management reform has not made the substantive progress, in the budget revenue and expenditure execution management, the existence question is extremely serious, has become the shackles which the economy continues to develop stably. Under the market economy condition, how further standard financial assignment order, the strengthened finance fund revenue and expenditure management, enhances the financial fund use efficiency, the basic solution current finance behavior decentralization offside with does not arrive, the centralization is in a dilemma excessively with vacancy coexisting the contradiction, thus realization finance fund scientific management, this is relates the financial reform and the development fundamental question.Along with financial control system reform unceasingly thorough, the budget funds management way, fund preserving with the payment way, has all had the very big change, this request related necessary reform measure and the system construction follows rapidly, for reform thorough surfacing path. The graduation disperses the state treasury payment system existence obvious flaw, like the financial fund use efficiency is not high, the budget restraint softens, financial supervision asthenia, information feedback impeded and so on. Although very many places carried on the sole account according to the national request to reform the experiment site work, but carried out the breadth, the depth and the method all had the disparity with the reform request, therefore, the establishment, the consummation and the departmental budget, the government procurement necessary state treasury centralism payment system also appeared extremely urgently.This article draws up is divided four parts, as regularly specifically analyzes take Shandong Province elaborated the state treasury payment system, in order to for the next step promotion, deepens and consummates the state treasury centralism payment system to provide an opinion and the suggestion. First chapter, introduction. Mainly elaborated the selected topic significance, the article structure and the innovation viewpoint, and have carried on the summary to the correlation research literature. Second chapter, Shandong Province tradition state treasury payment pattern and movement. This part in the state treasury disperser payment system and the movement situation which uses to the Shandong Province early time carries on the exhaustive elaboration in the foundation, has analyzed the state treasury disperser payment system characteristic as well as the existence question. Third chapter, Shandong Province state treasury centralism payment system reform and efficiency appraisal. This part has first analyzed the state treasury centralism payment system reform necessity, in to other several country state treasury centralism payment system analysis foundation in, summarized has been beneficial in the Shandong Province state treasury reform model valuable experience, then introduced the Shandong Province state treasury payment reform main advancement, and has carried on the comparison with the state treasury disperser payment system around, finally to reformed two kind of payment system efficiency to carry on the analysis appraisal. Fourth chapter, in the Shandong Province state treasury centralism payment system movement exists the question and consummates the suggestion. Through analyzes Shandong Province's actual situation, discovered the state treasury centralism to pay the question and the origin which in the experiment site movement existed, finally proposed consummated the state treasury centralism payment system the suggestion.