Existing Problems And Solutions Of The Implimentation Of The State Treasury Centralized Payment System In Colleges And Univesities

At present, the trend of promoting our national economic system reform is inevitable, and it also requires the public finance system to adjust itself to be equal to the socialist market economy. The implementation of the “State Treasury Centralized Payment System” is great need of the people and the times. Fiscal Treasure Centralized Payment System means the payment system that the government will integrate all the fiscal capitals into the unique account of state treasury system management, and it concentrates in the payment and defrayment of the capital. Consequently, the state treasury management system has gradually transferred into the “unique accounting system of state treasury”.More than a decade ago, in order to explore the possibility and feasibility of the implementation of the state treasury centralized payment system within colleges and universities, the Ministry of Education first took some universities as pilots. Colleges and universities is an important part in the reform of the state treasury centralized payment system. Colleges and universities, as the third department, it has its own peculiarity and complexity. The intensive study and optimization of the state treasury centralized payment system in colleges and universities will be quite illuminating to the further deepening reform in education system and reinforcement of the state treasury management in colleges and universities, and it also shed light on the implementation of the state treasury centralized payment system in other fields. The thesis mainly studies the state treasury centralized payment system from and theoretical angle, and explore some problems in the reform of the implementation of the state treasury centralized payment system in colleges and universities. Based on some advanced experience in the management of the state treasury from abroad, it explores some ways of state treasury centralized payment system with distinctive “Chinese Characteristics” at present, and provides some solving methods toward the problems emerges from the implementing process of the state treasury centralized payment system in colleges and universities.Based on elaborating the research background and purposes of state treasury centralized payment system, highlights and shortcomings of research results and research methods on colleges and universities at home and abroad, the thesis clarifies the realistic significance of this research. It lays the theoretical foundation of this thesis through defining the terms precisely such as “state treasury”, “finance”, “zero balance account of budget unit” and “state treasury centralized payment system” and so on. From several aspects such as budget management, finance management and accounting calculation and so on, this thesis deeply analyses the positive impact of state treasury centralized system on colleges and universities and clearly pointing out the potential risk and adverse impact on the aspects of laws and regulations, supporting measures, management consciousness and budget system in the process of carrying out the state treasury centralized payment system. The thesis put forward some efficient ways of solving those problems from aspects of establishing and improving the corresponding laws and regulations, enhancing its capacity of the budget management, improving the state treasury centralized payment system, optimizing international and informational system, and it further suggest some simple ideas of establishing and improving financial management system in colleges and universities under the guidance of state treasury centralized payment system.