Accounting Research On Administrative Unit Under Centralized Treasury Payment System

After 30 years of ups and downs, China's economic reform has been full of development and progress, which is the objective that we have a complete set of requirements for the public finance system matched to suit the socialist market economy with Chinese characteristics, fast healthy long-term development. In this historical background, a centralized treasury payment system came into being. As a brand new system, which in the past with other payment systems have fundamental differences on the basis that it is only one, and that is the treasury single account system, as a new treasury management system, which is the main form of capital grants centralized treasury payment. It can be said, the implementation of centralized treasury payment system benefits, one largely reduced operating costs of financial capital; the second is to some extent, to avoid more financial capital account, manage chaos drawbacks and improve the effective use of finances. And with a centralized treasury payment system reform deepening, accounting closely linked with the environment in which accounting has undergone great changes, whether it is the accounting system, the content should be timely basis or changed. In the past, for the centralized treasury payment system for research and discussion, the voice of the majority are focused on how to improve the budget unit accounting and supervisory system, which is due to budget units in accounting work in the existence of irregularities in varying degrees. In this paper, the use of innovative ideas and ways of thinking, the development of the new situation and the requirements of the status quo under the centralized treasury payment system, based on the financial sector and budget units from two dimensions to study for a centralized treasury payment system of accounting problems in the unit. Firstly, the concept of defining the relevant issues, account system, such as a centralized treasury payment system; centralized treasury payment system and then elaborate on the budget impact of the accounting unit and change; Then, part of the budget units in Jilin area as an example, to analyze the implementation of centralized treasury payment system and the status, while analyzing its accounting problems encountered, and to analyze the problem; Finally, with the actual situation and the requirements of the latest case file area, made suggestions and corresponding countermeasures, provide experience for other regions administrative units, to lay the foundation for improving the administrative unit accounting system.This innovation is mainly reflected in the following three areas: First of all, the topic of this article is based on a centralized treasury payment reform as a backdrop to explore the effects it brings administrative unit of accounting, point of this article is therefore linked to look at the issue, has some relevance.Secondly, the data in this paper are obtained through research and interviews, with some objectivity and rigor.Thirdly, this paper, a large number of files and the latest government policy, not limited to detection of problems, more focused on solving the problem, made a lot of rationalization proposals.