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Study On The Promotion And Application Of Zero Balance Account System In Songluo Townships

Posted on:2020-04-26Degree:MasterType:Thesis
Country:ChinaCandidate:H Y LiuFull Text:PDF
GTID:2439330572975813Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous promotion of the reform of the centralized treasury payment system,by December 2016,financial departments and budgetary units above the county level in China have established the corresponding zero balance account system in accordance with the requirements of the centralized treasury payment system.However,due to the lack of conditions in some villages and towns,their financial and budgetary units have not yet established the corresponding zero-balance account system,Fu-an Songluo Township is one of them.At the beginning of 2017,Fu'an City Finance Bureau began to establish the corresponding zero-balance account system in its subordinate township finance,and implemented authorized payment.More than a year after the implementation of the zero-balance account system in Songluo Township,Fuan County,There is a relatively low proportion of funds paid from zero-balance accounts,some zero-balance accounts cannot be issued in a timely manner,zero-balance accounts at the county and township levels have no rules to follow in account management,and budget units are unable to know when zero-balance accounts are in a timely manner.Issue the payment and the amount of payment and so on.By using the experience of foreign countries for reference,and studying the domestic zero-balance account implementation and the implementation of the existing problems of the literature,at the same time,the use of fishbone chart to analyze the common problems,the specific problems respectively;Find out the deep-seated reasons that lead to the problems of the zero-balance account system in the villages and towns,such as the management of the zero-balance system is not standard,lack of information sharing,payment process is complicated,the source of funds is diversified,the budget is not reasonable;Financial funds can not be deployed,and so on.Next,in view of these deep-seated reasons,put forward the following countermeasures and suggestions:the system to develop zero balance account management methods,establish and improve the zero balance account network system,simplify the township zero balance account payment process;We shall standardize the payment of financial funds by other departments,reasonably compile the annual budgets of each budget unit,and make comprehensive use of the quota under the guidance of the annual budgets of each budget unit.Some of these improvements can be implemented immediately,some need network technical support,some need to be reformed from top to bottom,but it is imperative to further improve the zero-balance account system,only gradually improve the system.Only in this way can we really get through the"last kilomete"of the implementation and application of zero balance accounts,truly realize the reform of the centralized receipt and payment system of the state treasury,and ensure the efficient use of financial funds.Finally,this paper discusses the accounting problems of Songluo Township Government after setting up zero balance account,and puts forward corresponding countermeasures to ensure the implementation of countermeasures and suggestions.
Keywords/Search Tags:zero balance account, villages and towns, existing problems, suggestions for improvement
PDF Full Text Request
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