| Treasury Single Account System is an important part of public financial management system, the goal of which is to establish a modern financial and treasury management system based on single treasury account system using treasury collection and payment of funds as the main forms. From2001, China began to reform the Treasury Single Account, at the end of2005, sub-provincial level cities all started. Practice shows that the reform of the Treasury Single Account has played a positive role on strengthening financial supervision, improving the efficiency of capital allocation efficiency and use. At the same time of the implementation of the Treasury Single Account reform process, there are a number of issues, there is centralized treasury payment system’s problem, but more management problems, which affect the state treasury collection and payment to play a positive role. Therefore, how to further perfect the Treasury Single Account operation mechanism has become an important problem for functional theory and the real sector to solve.Treasury Single Account reform, is a very complicated systematic project, which involves the finance department, the people’s bank of China, the budget unit, commercial Banks hold many departments, and move in global sniper, Treasury Single Account reform. and budget management system reform component, this reform without other relevant system coordinated coordination, Meanwhile, the Treasury Single Account as a modern management system, also cannot leave the Treasury legal regime, the modern information technology support. From the perspective of public administration, finance is the government’s accounting office, the cashier treasury is financial institutions,treasury collection and payment system reform should be related to departmental budgets, government procurement, budget accounting, system design and other aspects, government funds management should be more cooperation and coordination with relevant departments so can be smoothly carried out, an implementation of the system is certainly a need the support of the appropriate environment and conditions. At present, the developed countries of the basic system of the Treasury has become increasingly perfect, our country in this respect start later, therefore, it is necessary to international practice of typical country to study and analysis, the study and use of their precious experience. Through the comparison of the foreign countries of Treasury Single Account System, draw on the experience of other countries, to research and improve Treasury Single Account System operation mechanism countermeasures.We must do the following if we want to prefect Treasury Single Account. Firstly, change the government’s financial management theory and establish the concept of public finance and scientific money management, those would be the foundation for reform. Secondly, improve the supporting system of Treasury Single Account, establish the environmental conditions which adjust to the reform, coordination of relevant departments to ensure smooth implementation of reforms. Thirdly, propose an innovation model which integration of the centralized accounting system and Treasury Single Account based on the actual case. And further clarify the integration of the two systems can solve some problems of a Treasury Single Account reform, through studying the necessity and feasibility of the two systems. Finally, establish the Treasury Single Account supervision and restraint system, a clear system of monitoring implementation of the main constraints oversight responsibilities, to Treasury Single Account in the whole process of supervision and restraint, to ensure that all aspects of running an orderly system of operation, the role of the Treasury Single Account have a full play. |
