A Study On The Application Of Treasury Centralized Payment System In Colleges And Universities

The centralized treasury payment system (CTPS) is seen as an important move to promote the national financial reform. It makes a radical change in financial allocation and its management model. By simplifying the allocation procedure with electronic information system, it improves the operational efficiency and transparency of government funds, and reduces the cost in the use of funds. It is thus a good way to ensure the effectiveness of the "earmarking" principle, preventing the special funds from retaining, misusing and misappropriating. However, due to the problems existed in the implementation of CTPS and the negative effect caused as a result thereof, the system itself needs to be further improved. It need to be further explored how to improve the system as for a better use in universities.Based on the theory of finance and economics, this paper analyses the background and significance of the reform of CTPS, discusses the model and its application in University A, thereby presenting the actual implementation of CTPS.The research applies Normative Analysis and Case Analysis by applying the theory of centralized treasury system into its implementation in University A. It analyses the current state of CTPS, proposes theoretical measures and practical procedures to solve part of the problems.The research endeavors to explore the data processing ability of payment platform in order to save social recourses.The conclusion of this research is that although CTPS has its irreplaceable advantage and significance, there still exist problems in its implementation. It is important to strengthen the information construction of National Treasury and improve the ability of budget control as main paths of solving these problems.