Centralized Treasury Payment Of University Budget Management Accounting Research-based

Since the Ministry of Finance in the nationwide colleges and universities in the implementation of the treasury centralized payment system, has great influence on the University’s financial operation. As an important base to train high quality talents in colleges, bear the major responsibility mission, reform of the state treasury payment system in universities has become an important part of the reform of public finance system of china. But because of complexity of the university itself and particularity, the university accounting management still exist many problems, concentrated in the payment system of conflict and budget accounting management system centralized treasury, thus affecting the efficiency of university financial operation. Therefore, research on payment in budget accounting problems in the management of centralized treasury based on, and puts forward the suggestions and Countermeasures of university to better adapt to the reform of the system of national treasury centralized payment, has a very important practical significance to promote the development of universities.This paper mainly uses the method of theoretical and empirical analysis, combining qualitative analysis and quantitative, qualitative and empirical research focus. The specific contents are:the theoretical study, using the public financial theory, game theory, principal-agent theory, public choice theory and other related knowledge, to pay the university budget accounting management present situation analysis of China’s treasury concentration, which lays a theoretical foundation for the following empirical studies. The empirical study, firstly, to solve the problems of our budget accounting management system, then through the case for the actual test, demonstrate the feasibility of this system. The first chapter is the introduction, this part introduces the research background, research purpose and significance, the domestic and foreign research present situation, research content and method. The second chapter focuses on the payment related theory of system and budget accounting centralized treasury is introduced, and the public finance theory, game theory, principal-agent theory, public choice theory in detail. The third chapter mainly analyzes the present situation of university budget management under the centralized treasury payment system, and further analyzes the main existing problems. The fourth chapter mainly introduces the construction of the budget management system under the centralized treasury payment system, introduced the new system target, principle, function, significance, methods of evaluation, is the key chapter of this article. The fifth chapter according to the budget accounting management system, put forward the corresponding measures. The sixth chapter A college in Heilongjiang Province as an example, analysis of the A on how to solve the budget accounting management based on the problems of centralized treasury payment.Through the research on the budget accounting management be imperative, construction of centralized treasury payment based on the budget accounting system, and speed up the formulation of security operation of the system of measures, is conducive to standardizing the treasury concentrated payment under the university budget accounting business, to accelerate the reform of public finance system in our country the pace, to promote business unit to college as the re-presenta tive of the healthy, orderly operation...