| With the deepening of reform and opening up. China’s socialist market economic system has been gradually established. To adapt to the evolving market economy, in the nineties of the last century, China began to study the public finance system. On the basis of the knowledge learned from Western developed countries. China, at the beginning of this century, gradually started the reform of the budget system, treasury system and government procurement system. The Treasury began to implement a centralized payment system while government procurement system was carried out throughout the country with its lawmaking as a starting point.This thesis approaches the subject by dating back the theoretical evolution of the centralized treasury payment and the government procurement system, analyzing the government procurement status of Shanghai Customs after the centralized treasury payment system was implemented, discussing reasons for three phenomena in Shanghai Customs:the low proportion of direct financial payment of government procurement, the complex approval process and harsh conditions of government procurement projects and the high cost of centralized government procurement.Aiming at the above questions, this thesis tries to come up with solutions based on fact and the advanced experience of developed Western countries. The first solution is to increase the proportion of the direct financial payment of government procurement through strengthening the government procurement planning, shortening the approval procedures of centralized payment, and placing it under the management of government procurement funds. Secondly, it is necessary of the government procurement fund. Secondly, it is necessary to form a professional panel to review the government procurement programs and work out evaluation methods and set up emergency response center to complete the construction of government procurement evaluation system. Thirdly, the proportion of decentralized procurement should be gradually increased, sub-centers of the central state organs of government procurement should be established and centralized government procurement should be localized in order to break the monopoly management of the central state organs and to reduce government centralized procurement costs. The fourth solution is to perfect laws, regulations and departmental rules to resolve the contradictions in their implementation and straighten out their relationship. Meanwhile, the management of suppliers should be strengthened, the supervision and performance evaluation system for government procurement should be established and improved and the professional level of procurement staff should be enhanced. Only by doing these can the government procurement under the centralized treasury payment system grow into ’trade under the sun1and play its proper role in the national economy.at the end of this thesis, the author makes a summary of the full text from the angle of the fiscal and taxation system reform, the customs government procurement practice and economic theory. The author believes that only by making efforts on the mechanism and execution, the drawbacks of the government procurement under centralized treasury payment can be overcome and the centralized treasury payment and government procurement system can play their part in promoting China’s fiscal and tax reform and the establishment of China’s public finance system as well as the development of the national economy. |