Study On The Implementation Of The Treasury Centralized Payment System In Universities Of Guangdong Province

Since 2001,the Chinese Government has made reform pilot on the Treasury management which is based on Treasury single account system and with the main form of Treasury centralized payment.In 2008,Guangdong Province began to implement the Treasury centralized payment system at the university level.Colleges and universities undertake an important mission to cultivate high-quality talents for the country,therefore,the centralized Treasury payment is an integral part of the implementation of the Treasury payment system.However due to the complexity of the economic activities of the university,the effectiveness of the centralized payment implementation of the Treasury is directly affected,so it is of practical significance to carry out in-depth study on the centralized payment system of university Treasury,to make it more optimized,to deepen the reform of education system,and strengthen the administration of the Treasury in universities.This paper takes the centralized payment system of university Treasury in Guangdong province as the research object,and applies literature research,questionnaire survey,comparative analysis and other research methods.First,this paper analyzes the motivation and content of the centralized treasury payment system implemented by colleges and universities in Guangdong Province,and summarizes the impact of the implementation of the centralized treasury payment system on universities in Guangdong Province.Secondly,based on the financial data and interview results of H University,the current situation of the centralized payment of Treasury in H University is analyzed.According to the results of the analysis,further deduced the colleges and universities in Guangdong province in the process of the implementation of the national Treasury centralized payment system problems,such as: reducing the use of funds in colleges and universities autonomy,budgeting accounting complications and increase the difficulty of colleges and universities,etc.,and further analysis the cause of the problem;Finally,aiming at the problems existing in the execution of the national Treasury centralized payment system in colleges and universities in Guangdong province,improve the level of budget management,improve the ability to raise funds in colleges and universities,to optimize network information system and so on Angle is put forward to further improve the Treasury payment system in colleges and universities on the implementation of specific methods and measures.The relevant research results can help Guangdong province to further improve the university Treasury payment system,and provide reference for the implementation of the Treasury system in relevant universities.