Study On The China's Reform Of The Centralized Treasury Payment System Issues And Countermeasures

With the development of socialist market economy and the establishment of public fiscal system,the disadvantages of our traditional fiscal fiuld decenirallzed payment system appear more and more.Inorder to ehange the situation of in effieiency of fiscal fund using, insuffieiency of supervision and management,frequent corruption, since 2001,reform on treasury management system has been earried out,which is based on treasury single account system and takes the centralized payment as the main form for founds allocating.To the end of 2007,centralized treasury payment system has generally been established as the base for treasury capital management.Treasury Concentrated Payment is the system which cancel all the bank accounts of budget units,concentrate all financial capital(including budget capital and the capital which is not listed in budget) in the single treasury account in the appointed agency bank of People's Bank of China,and all budget organization shall present application for purchasing commodities or paying for labor service,after approving by the treasury payment administration,directly transfer the capital from the single account to the payee. Treasury Concentrated Payment is a fiscal fund payment management system general1y adopted by developed eountries, it is necessary to consummate the Treasury Single Account System further by drawing on the international experience and integrating our practical condition.Combined with relevant theoretical knowledge of economics and Management, in the center of our centralized treasury payment system reform, based on Centralized treasury payment system reform basic theoretical analysis, Using system analysis method, the paper studied practical significance of Centralized treasury payment system reform , and running with the practice of China's reform multianalysis China's centralized treasury payment system reform problems. And then, Explored to promote China's centralized treasury payment system reform Countermeasures, strive to provide more in-depth and comprehensive assist to China's centralized treasury payment system reform.The dissertation was divided into five parts. The first part summarized the domestic and foreign research situation, and then proposes our research ideas. The second part, firstly, expounded the basic concept of financial state treasury. secondly, described the centralized treasury payment system arrangements of developed countries represented by United States, France, and developing countries represented by Brazil, to implement a in-depth analysis of China's implementation of a centralized treasury payment system learn from the experience.The third part, Showed that our national treasury centralized payment system reform and the status of the main content,and Introduced the main problems of our country's treasury centralized payment system reform.The fourth part,in summary, based on the preceding analysis, from the transformation of the concept of treasury management, treasury financial organizations standardize, improving relevant laws and regulations, improving budget management system, improving the quality of the staff, strengthening the information system and other aspects to deepen the reform of China's national treasury centralized payment of specific measures suggest,The fifth part, described the research findings, for the reform of China's national treasury centralized payment reference.