Study On The Application Of Comprehensive Budget Management

Centralized treasury payment system (CTPS) reform is a major change in the management of research funding, it achieved remarkable results since the implementation, and played an invaluable role in the financial management of the research budget units. Y Agricultural Science Unit is a full funding of agricultural research institutions. The importance of agriculture as the country continues to increase, more numbers and more wide of agricultural research funding. The agricultural research itself compared with other areas, has its own characteristics, so Centralized treasury payment system (CTPS) reform is so meaningful to agricultural research institutions.This article combined the theory research and empirical research, It uses a variety of analytical methods, such us data analysis, comparative analysis and field interviews to analyzes the particle status of centralized treasury payment system. And propose appropriate strategies and policy recommendations to solve the problems. This paper is divided into five chapters. The first chapter introduces the research background, research ideas and research methods. The second chapter describes the background and content of CTPS. And also describes the application in agricultural research management. The third chapter is case studies. It analyzes the current situation of Y Agricultural Science Unit. And propose appropriate strategies and policy recommendations for the problem. The last is the conclusions and research prospects of the full text.Through the article, you can find the implementation of CTPS from 2008, budget management and project management of research funding has indeed made more significant effect. On the one hand regulate the account settings, on the other hand increased government surveillance of financial resources, improve the transparency of revenue and expenditure of the project. It solves the problem of "interception, misappropriation or diversion" national project funds. This article proposed that CTPS not only brings advantage, but also brings challenges. The challenges, such as the main project budget management still need to be strengthened, the funds arrive very late every year, the payment process and review process is too cumbersome, and the network platform need to be strengthened, system stability and security remain need to improve.Through the summary of the interviews, not only confirmed the view of forgoing, but also put forward some solutions to the problems of CTPS. Such as the abolition of the "incremental budgeting" , by way of a "zero-based budgeting" to carry out budget management; financial officers regularly submit reports to the leaders and scientists project funds monthly schedule to remind their progress, you can advance the time of science funds to solve the problems of advance funds. And put an end to the phenomenon of assault money in the end of years.