The Reform And Perfection Of China's Financial And Treasury Management System

The treasury management system is a part of fiscal administration .Since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system. With the drawbacks of the original operating mechanism accumulated over a long period and outstanding , the treasury management been not mechanism has bent's applicable of the need of enforcing the budget administration and treasure management in the current situation. To establish the public finance applicable of the development of socialist market economy, treasury management system on'the basic of learning from foreign countries and drawing on their experience and of combining with the situation of our country since 2000.Although the reform of treasury management system has been one of the most popular topics in china, the research on treasury system don't penetrate into the crux of the matter, absent of theoretical level. In the paper, I has been engaging on the research on establishing of treasury management system of china, such aspects as public choice theory, thrust-agency theory, institutional evolution theory and so on .To find the theoretical foundation for the reform and perfection of treasury management system.In my opinion, treasury single account is the key to the treasury management system. After describing the reform of treasury management system, I directly turn to the comparing treasury concentrated payment system in China with that in developed country, and probe into the source of the difference.The reform of treasury management is a systematic project, the reform and perfection of which need plenty of match measures. Radically, speeding up the construction of market economy and in densification of reform of finance system is the cardinal guarantee of standardization of treasury single account. At last, I have advanced the suggestion that how to make improvement from treasury management system reform, budget made reform, budget accounting reform and other match measures.