Study On The Countermeasures Of Centralized Payment Electronic Management In Changzhou Treasury

In the more than 20 years since the introduction of the central treasury payment system to my country,the efficiency of funds operation has been effectively enhanced,the expenditure of financial funds has become more and more transparent,and the binding force of budget management has been greatly enhanced,but at the same time many problems have been exposed,such as: the lack of detailed budget preparation,the main responsibility is not prominent,more payment nodes,the lack of risk assessment,electronic reform mechanism is not sound.How to improve the operation level of the local treasury centralized payment system is of great significance to optimizing the allocation of fiscal funds and establishing a modern fiscal system.Many previous domestic related studies,most of which only focused on the macro-theoretical level,this paper focuses on the operation of the Treasury centralized payment system in the practical level of research and discussion.Based on typical cases,this paper analyzes and studies the problems in the actual application and implementation of the local treasury centralized payment system,and proposes targeted improvement countermeasures in order to improve the operation level of the local treasury centralized payment system,thereby promoting the digital transformation of finance.Based on the theory of public finance,principal-agent theory and institutional innovation theory,this paper uses the methods of comparative analysis,documentation and interview.The centralized treasury payment system in Changzhou is selected as the research object,the focus was on investigating and analyzing the implementation background,implementation process,main measures,and main effects of the system.It explores the problems existing in the operation of the local treasury centralized payment system,and conducts a targeted analysis of the causes,and proposes specific countermeasures to solve the problems from the practical operational aspects of improving the operation of treasury centralized payment.Learning from the experience of advanced countries and regions,and combining with the actual situation of Changzhou,this paper puts forward the following suggestions and countermeasures: First,strengthening the work of scientific budgeting;second,perfecting the flow of funds payment,we will expand the scope and proportion of authorized financial payments;third,optimize the dynamic monitoring and evaluation mechanism;fourth,improve the Internal Control Mechanism;fifth,increase the National Treasury centralized payment electronic reform.The innovation of this paper is that from the perspective of Local Government,it studies and demonstrates the “ Overall implementation ” of government budget performance management,reveals the reasons of the problems,puts forward countermeasures and suggestions,and promotes the improvement of the system.