The Analysis And The Prospect Of The Present Situation Of The Administration Services Concentrated Accounting In China

In our country, we are busy on Finance Treasury Management System reform, working out and gradually applying Treasury Single Account System. The reform of the Treasury Single Account System is very complicated. We should joint our efforts and make everything well done. In order to achieve that, we must learn from other countries and establish an institution to do the relative business. Now the reform of the concentrated accounting mode is carried out in many places. I think it's determined for the two reforms to be united, because they have much in common.The concentrated accounting is an important kind of accounting accreditation, and nearly connects with the Concentrated Treasury's Receipts&Payments. It creates the necessary advantages for the reform of the later. The reform of the Concentrated Treasury's Receipts&Payments System can't succeed without the reform of the former. Much achievement has been made in the reform of the former in some places, but more and more problems appear. We should improve and deepen the reform of the concentrated accounting mode. It's the base of the reform of the Concentrated Treasury's Receipts&Payments System. Then on this basis the concentrated accounting mode will be transited to the Concentrated Treasury's Receipts&Payments System.Now we have gained preliminary achievement in the reform, but the theoretical system and regimentation construction are not very perfect. This thesis pays more attention to theory research and practice exploration, and mainly discusses on the following aspects: Firstly, the meaning of the concentrated accounting mode reform and the significance of the research on it; Secondly, the main contents of the concentrated accounting mode;Thirdly, the relation of the concentrated accounting reform and the Concentrated Treasury's Receipts&Payments System reform. Last, the subsistent problems in the concentrated accounting reform and the approach to deal these problems.