Study On Change On The Integration Of Centralized Accounting And Centralized Treasury Payment System In Chongqing's Counties

China's fiscal mode has been experiencing a great reform, namely, the transformation from traditional productive finance into current public finance. In accordance with this reform, the traditional decentralized payment system should also be changed. In recent years, a centralized accounting system has been created and carried out in Chongqing province as a useful practice on the development of fiscal payment mode. With the performance of centralized accounting system, good results have been achieved.In 2000, China's ministry of finance(MOF)issued a"Pilot Program on Financial State Treasury Management Reform", requiring the establishment of a centralized state treasury payment system, which is the abbreviated form of fiscal treasury management system. State treasury management system is based on a single state treasury account system and treasury centralized payment. Within this system, the state treasury directly controls the whole process of budget allocation, the appropriation and use of funds, bank clearance, and the arrival of funds to the accounts of providers with goods or services. The centralized treasury payment system has been carried out for years in many western developed countries, such as member counties of OECD.This paper focus on the topic of centralized state treasury payment system construction in Chongqing area, analyses the local practice and abuse, draws on the experience of other pilot areas in China, and conceives the implementation of centralized state treasury payment system in Chongqing's counties, aiming at a effective integration of centralized accounting and centralized treasury payment system, and the further establishment of government public accounting. There are three aspects in this paper: the first one is analysis in current treasury payment system of Chongqing and the inefficiency of treasury decentralized payment; the second one is theoretical analysis on centralized accounting system and centralized treasury payment system, the relation between the two, and the necessity and feasibility of implementation; the third one is system design and practice on the integration of centralized accounting and centralized treasury payment system and designing of centralized treasury payment system structure in Chongqing's counties.