A Study Of Government Credit Card System In Centralized Collection And Payment System Of The State Treasury

China's government credit card, as a new financial balance method under centralized collection and payment system of the state treasury, has many advantages and can influence the related fields positively. It has been experimented in some places of China. According to the situation of the experimental places, on the basis of a great quantity of domestic and foreign materials, this paper gives a systematic research on government credit card system. It points out the problems in the experimental places, proposes the related measures and suggestions in accordance with experiences of the foreign government credit card system, and show the developing direction of credit card system in China.This paper consists of five parts:The first part gives a general introduction to the government credit card under centralized collection and payment system of the state treasury. The author first introduces centralized collection and payment system of the state treasury in China, and explains the account constitution in this system and the concrete function of every constituted account; it also introduces how centralized collection and payment system of the state treasury receives and disburses the fund and so on. Next, the paper expounds the government credit card system in our country and presents its contents, basic principles, main characteristics and duties of every section. Finally, the paper depicts the whole process of government credit card balance through the flow chart made by the author, which presents the transaction process for government credit card holders, financial section in the budgeting units and other related sections, and the refundment process when the products are returned.The second part analyses the necessity and realistic meaning of carrying on government credit card system in China. The necessity can be reflected in two aspects: one is there are too many defects in current cash balance method; the other is centralized collection and payment system of the state treasury's lack of administration for cash. In the next place, the author demonstrates the significances of government credit card system. It is beneficial to the development of government accounting, the expansion of finance industry and the construction of an incorrupt and highly-efficient administration system. At last, the paper shows the feasibility of the government credit card system. It is feasible to put the government credit card system in practice because of the government's support for the government credit card system, the gradual perfection of centralized collection and payment system of the state treasury and"Finance Project"and the quick development of bank card industry.The third part introduces the experimental situation of government credit card system in China. Firstly, it collects the experimental statistics about the government credit card system in different places which are publicized by the website of the National Treasury Department until March 31st, 2009. The situations of experimental places are analyzed through charts and tables. Secondly, the author classifies and gathers together the problems exposed in the experimental places, such as problems of the experimental units, finance sections, banks and some application fields.The fourth part is the comparative analysis of the government credit card system. After referring to a great number of foreign materials, the author introduces the American government credit card system and analyses the history and current situation of American government purchasing card since it was applied twenty years ago. Then, it presents the British government purchasing card and analyses the statistics in ten years' time of applying. Finally, the study on the foreign government credit card system gives us three suggestions: understanding the government credit card system clearly and orienting it rationally; strengthening the legal construction and supervision system construction; realizing the deficiencies and future developing directions.The fifth part presents some measures and suggestions to improve the government credit card system in China. In this part, the author first points out the section protection which should be provided for the government credit card from the macro-level: strengthening organization leadership to provide consensus protection; constructing legal system to provide legal protection; strengthening job training to provide skill protection; perfecting supervision system to provide operation protection; deepening the reform completely to provide set protection; enhancing venture administration to provide safety protection. Second, the paper proposes the measures adopted to perfect the government credit card system in different sections respectively. The budgeting units should adopt the following measures: constituting suitable government credit card system and government credit card administration system, choosing the suitable deputy banks according to the need and reinforcing interior finance management. Financial sections should adopt the following measures: making uniform finance balance system in the budgeting units and designing uniform national treasury software system and government credit card software system; establishing specialized official website of government credit card in order to publicize the official consumption information regularly under the people's supervision; quickening the construction and perfection of"Finance Project"and connecting it with centralized collection and payment system of the state treasury and bank business system successfully; enhancing the regulations of the fund beyond the budget and the self-accounts of the budgeting units; upgrading the system of the budgeting units in which the equipments in existence can not satisfy the need for work and studying the emergency transaction pattern of government credit card; improving the management of accounts without fund in budgeting units. The banks should adopt the measures: reducing the government credit card balance handling charge modestly and adopting secret code and signature double identification pattern; reinforcing bank administration to avoid the unjust competition; establishing rigorous safety system and enhancing venture supervision and predicting system; quicken the construction of government credit card transaction market and improving the circumstances of using the card; constituting the management system and transaction flow inside the banks and raising the service quality. Finally, the author puts forward some follow-up measures to perfect government credit card system. With the development of the government credit card system, the government credit card system should be reformed and improved in order to forbid personal consumption and remedy the defects.