The Research On The Budget Management Of China Academy Of Engineering Physics Under Treasury Centralization Payment System

Nowadays, Treasury Centralization Payment System (TCPS) used abroad is a kind of effective management system of governmental financial funds. Through documentary research, we can find that although Treasury Centralization Income and Payment System had been called Treasury Single Account System internationally, in every country(region) its appellation is different, as Treasury Total Account in USA, Treasury Specialties Account in France, Treasury Centralization Payment System in Taiwan of China, and etc. But their connotation and denotation have small difference, as Treasury Single Account System is set, through which the governmental finance capital was received or paid. In China, TCPS means all governmental finance capital (includes capital within budget and capital beyond budget that was brought under budget administration,) is put into treasury Single account at the bank agent appointed by the Treasury. Every institution's budgeted capital is wholly administered upon different classes through this account, and all government finance capital is paid out of the account to the providers of products and services.. The found of TCPS means that the payment within and beyond the budget will be made through this account rather than different accounts in commercial banks. At the same time, from budget distribution, capital appropriation, capital usage, bank settlement, as far as capital transferred to the accounts of product and service providers, this process will be controlled by TCPS. It is another important component of Treasury Centralization Income and Payment System, and governmental capital payment management mode popular in market economies. The greatest characteristic of TCPS is that, treasury department found treasury single account, and every budget department or unit does not have bank account any more On the basis of department budget, all finance payment will be paid to provider of products and services through centralized finance. Canonical and rational treasury centralized payment system will been founded, it will involve rational institution system, high effective payment system, scientific information manage system and perfect inspection system. The budget management of China Academy of Engineering Physics (CAEP) is all-around, founded after it was brought into department budget reform by the State in 2000.This budget management is a complete process integrating budget management, particularly includes budget calculation, budget workout, budget checkup, budget implementation, budget supervision, budget adjustment and budget estimation, referring to every department and unit's. TCPS for the reform of country department budget. In this paper, I logically find problems, analyze problems, resolve problems, and according to this research route, the budget management of CAEP is discussed under TCPS.The first chapter of the discourse is introduction, including four parts. The meaning of the research objective is to innovate and perfect the budget management of CAEP, advance the efficiency of finance bankroll, and offer consultancy to other units.The budget management system of CAEP is founded on the accounting system and regulation of scientific research department for war industry, considering the real situation, according to the requirement of budget reform and budget law for country units, and according to the accounting rule that was issued by treasury department. Through several years'practice, it has been improved. When TCPS put it into practice, some defects in active budget management system were unveiled with TCPS. There were some defects in it, including budget account, budget workout, budget checkup, budget implementation and budget adjustment, in which the budget account and budget workout have the most defects. Budget workout is unscientific, the time of working is not enough, the work can not be passed on from above to below, the criterion is not standard and the incomes and expenses of government budget should be sorted. Budget account's defects mostly lie in the content of accounting and the measurement base of accounting.According to some government documents, CAEP completed straight paying reglations in 2003, and specified the details in 2004. TCPS is a supportive system of the department budget reform, and it can bring much change to the budget manages system of CAEP. Therefore, this article further elaborates the CAEP's budget management in the TCPS.In the interest of reinforcing the management of the finance, reinforcing the obligation and supervision of budget payment and the efficiency of the finance capital, we should set up the TCPS. We should set up the budget management system also. In the interest of the aim, we need the scientific mode of budget workout and related department budget. This article points out that if we want the perfect budget management, we must set up the correlative budget account system, innovate the workout of budget and"zero—balance".The dissertation researches TCPS and the budget management of CAEP, discusses the defects of the budget management of CAEP under TCPS. Through these investigation, I hope that it will help the budget management of CAEP. But due to my limited knowledge and resources, I can just try to research some of the problems.