Study On The Problems And Countermeasures Of The Implementation Of National Treasury Centralized Collection And Payment System In The Colleges Of Zhejiang Province

With the development of our market economy, the market running mechanismkeeps on improving. However, the disadvantages of the traditional treasurymanagement system become increasingly. The financial fund lacks of efficientpreviously supervision, and the budget from the budget holders remains on the surface.In the reality, they use it at random. As a result, the final direction of the financial fundcannot be reflected. Obviously, it is not in accord with the requirement of the publicfinance. In order to overcome these disadvantages, we begin to carry out nationaltreasury centralized collection and payment system. It includes revenue collectionsystem and treasury single account system. Under this system, the collection andpayment of the financial fund flows through the single account of the national treasury.The budget holders pay more attentions to the budgetary planning after theimplementation of the national treasury centralized collection and payment system. Ithighly strengthens the effect binding of the budget since the budgetary planning ismore detailed and the financial work is stricter in accordance with the budget.Therefore, financial departments can know well about how the fund flows. It hashappened the situation that something could not be controlled in spite of the postsupervision in the past decades. But now it changes a lot. The transparency in the useof financial fund can be improved, which can keep down the corruption. What’s more, the implementation of this system can also alter the inefficiency in the use of financialfund. That is to say, it improves the efficiency in use sharply.We start to implement national treasury centralized collection and paymentsystem in2001in our country. In2002,5universities under the ministry of educationbecome the trials. And it begins to use in other universities step by step. Zhejiangprovince begins to implement the reform of national treasury system in2005. Based onthe quite standard revenue collection system, the main point of the reform focuses ontreasury single account system.National treasury centralized collection and paymentsystem is adopted widely in market economy countries,but practiced in our country hasnot formed a unified approach. Under the framework pilot reform scheme of nationaltreasury system, each area designs by themselves in combination with each localsituation. And most of them set down according to the administrative institutions’characteristics. Although universities in China belongs to administrative institutions, itdifferences since it has the functions to train men for profession and do researchactivities. How does the implementation of national treasury centralized collection andpayment system influence the universities? What kind of questions will come acrossduring the process? And how to solve these problems? We have to deal with all thesequestions.This paper consists of four parts. The first part will mainly introduce the researchbackground and its significance, the present research findings both at home and abroad,the main idea and the methodology adopted in this article. The second part gives outthe relative concepts about national treasury centralized collection and payment systemand the necessity implementation in universities of Zhejiang province. It will alsosimply show the present situation in universities of Zhejiang province and its influenceto them. The third part analyzes based on the case of Z university in Zhejiang province.In the beginning, it will introduce the current situation after implementing national treasury centralized collection and payment system. Then, it will describe the problemsfound in the process of the implementation. And lastly, it will analyze the reasons fromfour aspects: target group,outside environment,the system itself and implementationcapacity of the universities. On the basic of part three, in the last part, it will give somedetailed countermeasures from four respects to improve the implementation of nationaltreasury centralized collection and payment system in universities of Zhejiang province.They are raising the staff’s recognition to the system,providing relatedmeasures,perfecting the system itself and improving implementation capacity of theuniversities.