Treasury Management System Reform Research

Fiscal treasury management system, as a basic and important part of public finance management frame, will be adjusted and improved with the developing pace of our society. Under the socialist market economy system, it is necessity to study the way of reforming and perfecting the Fiscal treasury management system, which have important realistic means and far—reaching impact on enhancing finance role in Macro management, enriching economy management tools, and promoting the harmonious development of finance economy and society.This dissertation place the Fiscal treasury management system in social economy development environment, analyze the necessity and feasibility of reforming and perfecting the Fiscal treasury management system from domestic and international views, historical and realistic views, academic and practical views, so as to expatiate the reason for the reform systemically. By reviewing Chinese financial and treasury history, the dissertation point out the reform and development is the invariable topic of Fiscal treasury management. By analyzing the relative economic theory, the dissertation explains the academic reason for a system reform. By studying the Fiscal treasury management system under the traditional planned economy, this dissertation explains the inner reason for the reform. By comparing the Fiscal treasury management system in developed countries and developing countries, the dissertation analyzes the developing trend, summaries the cherished experience, and explains the exterior reason for the reform. Meanwhile the dissertation analyzes the environmental factors from different ways, such as social economy development, systematic innovation, academic prepare, organization and ideas, so as to demonstrate the necessity and feasibility of the reform.This dissertation introduces the reform course of Fiscal treasury management system, and evaluates the course objectively. The dissertation summarizes the reform and operation of the new system, explains the detailed rules, system and course. The Fiscal treasury management system reform is separated into two parts: the centralized state treasury payment system reform and the centralized state treasury collection system reform. This dissertation introduces the particular details of the reform and its moving course, summarizes the active results of the reform and concludes some useful experiences. In this way, this dissertation manages to testify the sciences and correctness of the reform, so as to enhance the confidence in advancing the reform and promoting the reform pace.This dissertation analyzes the problems and obstructions in the reform process, and put forward some suggestions. By analyzing the constitutional, systematical, political, operational problems, in aiming at establishing modern Fiscal treasury management system, this dissertation bring forwards the following suggestions: Firstly, resolving the arising problems by establish a good environment for the Fiscal treasury management system reform; Secondly, taking advantage of the new mechanism, new tools to improve the basic Fiscal treasury management work; Thirdly, pushing forward the reform, by refining the current operation to make the centralized payment system as our basic foundation of the budget execution management system; Fourthly, using the existing reform harvest to innovate the mechanism and the system, doing advancing research to achieving the goal of establishing the Chinese modern Fiscal treasury management system.