Research On The Operation Mechanism Of Treasury Revenue And Expenditure Under Current Management System

From the perspective of the development process of the national treasury revenue and expenditure system,the state treasury revenue and expenditure system is the decentralized treasury payment system,which promoted the economic and social development at that time.With the gradual improvement of social and democratic consciousness,the legitimacy of the use of financial funds and information transparency requirements are increasingly high,scattered treasury revenue and expenditure system gradually exposed many drawbacks.In 2001,the State Council clarified the goal of establishing a centralized treasury system for treasury collection and payment system based on the establishment of a single account system based on treasury and the payment of funds to the state treasury as the main form,thus determining the framework of the national treasury revenue and expenditure operation mechanism.At present,this reform goal has achieved on the basic,the current centralized treasury receipt and payment system to a certain extent,ease the decentralized revenue and expenditure system under the drawbacks,but there are still some problems.Therefore,this paper analyzes and studies the ways and specific measures to optimize the operation mechanism of the treasury revenue and expenditure in the light of the relevant research results of the treasury revenue and expenditure system in our country.The full text divides into six parts.The first part is the introduction,introduces the background of the topic,the purpose and significance of the study,research methods,the existing relevant theoretical results.The second part defines the relevant concepts of the treasury and introduces the theoretical basis of the operating mechanism of the treasury revenue and expenditure.The third part expounds the general situation of the revenue and expenditure operation mechanism in our country.The part reviews the development process of the national treasury revenue and expenditure operation,and tells the current situation of the national treasury revenue and expenditure operation mechanism from aspects of the income and expenditure model,the income and expenditure related system,the revenue and expenditure supervision mechanism and so on.The part also analyzes the problem of current situation of the national treasury revenue and expenditure operation mechanism.The first is low efficiency and the second is poor supervision.The root of the efficiency problem lies in the process design is not convenient,technical conditions are not mature,the new payment tool application is insufficient,the system settings unreasonable and so on.The root of the regulatory problem lies in the imperfect system,the imperfect account management and the inconsistent accounting.The fourth part puts forward the prerequisite for optimizing the operation mechanism of the treasury revenue and expenditure,including insisting on the treasury system of the bank of the People's Bank of China,implementing the single account of the treasury and improving the electronic level of the treasury revenue and expenditure.The fifth part raises the specific measures to optimize the operation mechanism of the treasury revenue and expenditure.The first is to regulate the treasury account management.The second is the implementation of direct income and direct expenditure,improving the efficiency of treasury revenue and expenditure.The third is unified financial and treasury accounting basis.The forth is to make the Treasury revenue and expenditure operation electronic,intelligent and convenient.The fifth is to optimize the treasury revenue and expenditure processing process.The sixth part is the conclusion.