Analysis And Countermeasure On The Reform Of Treasury Concentrated Payment In National Tax Service System

Basing on the development of public finances under the socialist market economic system,drawing on international practices and successful experiences and combining with our national condition,the reform of fiscal treasury management,based on single account treasury system,is a modern national treasury management system in which the collecting and distributing of funds are mainly in the form of central collecting.Promoting the reformation of the fiscal budget and treasury centralized payment system has important significance,such as regulating the financial revenue and expenditure,strengthening financial supervision and management,improving the efficiency of operation and usage on financial funds and preventing and governing corruption basically.Treasury concentrated payment system is an aspect of the system of concentrated on national treasury receipts and payments.According to our national conditions,the reform of concentrated on national treasury receipts and payments system should start from the treasury concentrated payment.This essay begins with the requirements on our national treasury concentrated payment system,expounds some basic theory on treasury concentrated payment,such as public choice theory,institutional innovation and the principal-agent theory,systematically summarizes the performance situation and experience reference on treasury concentrated payment system in some western countries.On the base of that,the paper thoroughly investigates the pre and post management status,comprehensively applies some discipline theories,including public administration science,public economics and institutional economics,uses various methods,such as theoretical and practical analysis,comparative study and establishment demonstration,confirms the feasibility and necessity of treasury concentrated payment system in terms of schematization on the use of public funds, transparency of budget implementation,changes in financial management function and supervision on fiscal expenditure.Meanwhile,the thesis describes some problems at the systematic levels and concrete implementation aspects which existed in the national tax service system,proposes countermeasures to cope with such predicaments mentioned above in order to provide reference for the thorough and perfect reform of the treasury concentrated payment in the national tax service system.