A Study On Modes And Implementation Of Fiscal Management Informatization

Fiscal management informatization is not only a informatization project but also a revolution of fiscal management essentially, which basic aim is to realize scientific fiscal through modern information technology. This paper aimed to carry on exploring research on basic modes and implementation of fiscal management informatization. Based on literature research and investigation, it summarized the present conditions and problems of fiscal management informatization both inside and outside of China especially deeply researched the implementation means and business line of the two modes—TCP mode and ACB mode. At the same time, it gave some comments on the several modes. Based on all those works, this paper researched on the exited problems and gave according countermeasures. Furthermore, according to spot investigation, this paper summarized the experiences of Zhongshan city during the implementation of fiscal management informatization and analyzed the problems existed then raised up some specific implementation strategic.Contributions of this paper are as follows: (1) Discussed the relationships of TCP mode and ACB mode and the feasibility of joint implementation of the two modes. (2) Put out that TCP mode is not only feasible in practice but also had deep theoretical basis through the case study of Zhongshan city. Through research analysis, this paper gave some feasible suggestions according to the problems existed in implementation of TCP mode. It suggested that we should quicken the designing of systematical data meeting pot mode, mature software companies should develop general software to cater to the special need of city, county and village three finance and strengthen the effective control to the whole payment process of TCP.