Problems And Countermeasures Of Centralized Payment System In Chinese University Financial Management

Treasury centralized payment from the 2001 countries put forward the “financial treasury management system reform pilot program”,in 2002 the Ministry of Education selected five subordinate colleges and universities as a pilot university,Zhejiang Province in 2005 put forward the “Zhejiang provincial treasury management system reform program”,in 2007,colleges and universities in Zhejiang Province began to enable centralized payment of treasury.Because of the funding of colleges and universities mainly from the government funding for funding,from the financial level should be included in the implementation of treasury centralized payment system.The first part mainly introduces the research background,the research significance and the research status quo,the research content and the method at home and abroad.This is based on the need of fiscal treasury reform.It aims to improve the efficiency of capital operation from the source.It can strengthen the planning of fund management,standardize the procedure of allocating funds,and clarify the way of funds to be allocated,Budget implementation transparency.The second part is the elaboration of the core concept and theoretical basis of treasury payment and university financial management.Treasury centralized payment is to change the current financial allocation of funds by the financial sector through the Treasury single account system,the funds paid to the receiving unit.University of finance is mainly budget management,colleges and universities should be in strict accordance with the budget management approach to budget preparation,to be approved by the financial sector,the strict implementation of the budget arrangements for the use of funds.The three theories adopted are public finance theory,principal-agent theory and public choice theory.The third part is to introduce the analysis of the implementation of the treasury payment system in colleges and universities,and also elaborate the origin and content of the centralized treasury system in colleges and universities.After the implementation of the treasury centralized payment system,the changes in the financial management of the university: the change of the financial capital allocation,Changes in the way financial funds are paid,and changes in financial information management systems.The fourth part is the analysis of the problems arising from the implementation of treasury payment in colleges and universities.Colleges and universities in the application of the Treasury centralized payment system at three levels of the problem,the cognitive level of the lack of awareness of the particularity of colleges and universities,the lack of appropriate system level system,the operational level of useful plans to declare unreasonable,etc.The fifth part is to improve the implementation of treasury centralized payment system in colleges and universities.Mainly in the cognitive level of decision-making staff should be fully investigated the particularity of the institutional system,to strengthen the university financial staff on the treasury centralized payment system of learning and colleges and universities to strengthen the treasury centralized payment system publicity and guidance;at the institutional level proposed corresponding Of the treasury centralized payment rules and regulations,to expand the autonomy of university funds,improve the accounting system;in the operational level to enhance the use of plans to deepen the budget preparation,communication and financial introduction of appropriate ways to promote the construction of information systems.