The Influnce And Enhancement Of The Concentrated Treasury Payment System On The Finance Management Of University

The concentrated treasury payment system is short for the finance treasury management system, which takes the treasury single account system as the foundation, and takes the treasury centalism disbursements as the main fund dials form. Under the system, the treasury will control the full process from budget distribution,capital transferring,capital utilization,bank setting to the capital reaching commodity or labor supplier's account. It is the public finance management system generally performed by modern market economy countries. It is also one of the important items in our country's public finance system reform.In 2002n, the concentrated treasury payment system was carried on education department and five high universities. This implementation of the reform is a significant measure which helps university to solve the problem of financial expense management. But because the concentrated treasury payment system is a new system, and finance mangement of university is complex, so In the reform process it exits many important questions in university.The thesis gives introduction to the frame of the concentrated treasury payment system reform of our country through analyzing the theories of the concentrated payment system reformation and drawing on international experience. basing on these, the thesis analyzes systemically the effcts of the concentrated treasury payment system to the finance management of the university, and from attribution of university social organization,characteristic of higher education service,attribution of higher education and direction of higher education reformation illustrates applicability of the concentrated payment system reformation in university, combined with the particularity of the finance management of the university. At last, The thesis proposes the enhancement solutions for the concentrated payment system in college and university. The thesis contains seven parts:The first part is foreword,which introduces question statement,the study status,the study goal,the study technical way and method as well.The second part is the theory analysis of the concentrated payment system,which addresses the related theories on public finance,public choice and the principal-agent theory.The third part is the frame of the concentrated payment system, which introduces the frame of the concentrated payment system of our country based on analyzing the foreign treasury system mode and drawing on the international experience.The forth part is present situation and achievement of the concentrated payment system on the finance management of the university, which compared the change after implementing the reform ,and point out the achivement.The fifth part is the questions and reason of the finance in university under the concentrated payment system, which analyzes the questions from the system and the university finance.Then analyzes applicability of the concentrated payment system in university combined with the particularity of the finance management of the university, such as attribution of university social organization,characteristic of higher education service and so on.The sixth part is the enhancement solutions for the concentrated treasury payment system in university, which proposes the enhancement solutions from government and university sides. It proposes that extra-budgetary income such as the school expense don't be integrate into the concentrated payment system.The last part is conclusion, which introduces the above main innovation points and the fields waiting to be further investigated.