The Reform And Perfection Of The Payment Syster In County Level

Abstract:The traditional treasury management system, multiple accounts and funds are often left on the budget units, the appropriation of funds to pay the link increased, low efficiency; capital long storage, the fiscal funds dispersed, resulting in the Treasury too tense, difficult to schedule, decrease the using efficiency of capital; the other funds allocated to the budget unit out of the supervision, capital flows to supervision. But the county finance weak financial resources, funds dispersed need more funds are concentrated, the treasury management system reform. The centralized treasury payment system, is based on single treasury account system of national treasury centralized payment system, which all the funds will be concentrated in the treasury single account, the funds directly to the payee, further improve the transparency and efficiency in the use of fiscal funds operation, standardize the effective way of fiscal expenditure management, is also the objective requirement at this stage the establishment of the public finance system.In this paper, taking L County as an example, the method of combining theory and practice, in reference to domestic and foreign treasury centralized payment system reform on the basis of theoretical results, the necessity of the system reform of the County Treasury Centralized Payment and analyzed. L County centralized treasury payment system reform and set up the treasury single account system; improve budget transparency of information; improve the efficiency of fiscal funds and use efficiency; promote the budget unit financial management awareness and management level; realize the dynamic monitoring of budget execution process, is conducive to the prevention and control of corruption from the source; laid the foundation for the centralized treasury payment system in the finance management of the.At the same time, in the process also exposed the department budgeting is not detailed enough, the financial system is not perfect and financial direct payment rate is low and so on the. Finally puts forward several key ways to reform:one is to push forward the reform of the classification of government revenue and expenditure; two is the science, refine the department budgeting, deepening the reform of department budget; three is to cultivate the tax source, increase revenue, reduce the supplementary budget; the four is to promote the "Golden Finance Project"; five is to increase the payment audit efforts, improve the proportion of direct payment; six is the unit of financial need to introduce professionals, establish the training mechanism; seven is widely promote business card, business card to create a good environment for the use of.