Research On The Construction Of Internal Control Of Yiyuan Treasury Centralized Payment

The national treasury centralized payment system reform(herein after referred to as NTCPS reform)is innovation of the management of fiscal expenditure and the radical change of fiscal fund payment.NTCPS reform helps to promote the efficient clean government and conduce to the populace to supervise.In 2001,the National People's Congress work report that the system to determine the concentration reform for our country "15" during the focus of the fiscal expenditure,pulled open the prelude to NTCPS reform in our country,represent that the fiscal system reform in our country took an important step in the new situation.In June 2006,Yiyuan County's Finance Bureau officially launched NTCPS reform.So far,NTCPS reform has been basically realized the budget unit at the county level and all the villages and towns and the sub-district offices of universal coverage.The financial fund to pay limits include the general public budget,government-managed funds budget and state-owned capital management budget.Effectively improve the efficiency of the budget implementation management,efficiency and transparency,and promote the improvement of the overall level of the finance management for yiyuan fiscal management which has brought a series of positive changes.Reform practice for more than a decade testifies that treasury centralized payment system has been generally established in budgetary management.As the reform being deepened comprehensively,financial information is disclosed much more transparently and funds are utilized much more effectively.Budget holders spend money with standardized procedures,except of interception,occupation and embezzlement.Although NTCPS reform did make a difference,to achieve the goal of modernization management,it still needs improvement to solve many difficulties and problems,such as poor treasury centralized payment system,unreasonable and unscientific installation of organizations,payment mode full of risks,imperfect system function,and information system with delayed messages.Terrible and worrying situation of many budget holder's fund management also shows an urgent demand for equipping the national treasury centralized payment system with better internal control.To solve all the existing problems,to push on NTCPS reform on the base of current reform achievement,to improve efficiency of funds' circulation and usage,to deepen the reform comprehensively and steadily,the internal control of the national treasury centralized payment system matters quite a lot.On the base of a good knowledge of current situation and problems of national treasury payment,concrete practice of Yiyuan County in respect of internal control is taken as an example,methods such as interview research and questionnaire survey are applied,related theory and pioneering experiences of centralized payment and its internal control are studied,so as to summarize development process and achievement of NTCPS reform and its internal control,and to analyze the existing problems which strangle the reform process.From the perspective of internal control of national centralized treasury payment,the author puts forward many suggestions,involving optimizing Yiyuan County's treasury centralized payment system,standardizing and improving the internal control of centralized payment nationwide,and strengthening authorities' inspection and supervision.This article is full of reference value for deepening NTCPS reform and improving the payment system's internal control.