Optimization Research Of Local Financial Fund Supervision System In Centralized Payment Mode

Since 2001, the Ministry of finance to implement the financial state treasury centralized payment reform in the central sector, there are already ten years, today's China has established based on single treasury account system, entrust a commercial bank agency fiscal fund payment and settlement, the unity of all expenditure by the treasury single account payment directly to the budget management system of commodity or service provider. At present, the world most OECD countries have established a relatively standardized, relatively mature financial treasury centralized payment management system,and our national treasury centralized payment reform is still not perfect, the relevant theoretical research is still in the study of domestic.LC, treasury centralized payment reform start later than the central, but a relatively rapid pace of development, with remarkable results. But with the LC, treasury centralized payment reform entered a critical stage to deepen and perfect, an objective summary of reform in recent years, the effectiveness of rational analysis of reform situation, in-depth exploration of solving the problem faced in the reform and research of effective countermeasures, further promote the centralized payment innovation, to ensure the safety of funds, become an urgent need to study and discuss the topic.Therefore, this paper takes the centralized treasury payment theory, first introduced the centralized payment theory the main concepts and theory basis, in the analysis of the current situation of local financial funds management based on centralized payment mode,with the impact of fiscal funds security as the breakthrough point, through the supervision of foreign financial capital approach compares, analyzes the deep reasons from the aspect of system, mechanism, put forward the countermeasure and suggestion to solve the problem of local financial supervision of funds.