A Thesis Submitted To Taiyuan University In Partial Fulfillment Of The Requirement For The Degree Of Master Of Administration

Centralized accounting system is an important fiscal reform action, which adapts to budget management method of a given period and has certain effects. But with the development of the public finance in the socialist market economic system, there are many drawbacks about this operation. In order to realize the economic goal, it is necessary for China to build a suitable and perfect budget management system.The centralized treasury payment system is short for financial system of national treasury, which is based on the exchequer singleness account system and is the main form of fund appropriation. Within this system, the state treasury directly controls the whole process from budget allocation, the appropriation and use of funds, bank clearance, and the arrival of funds to the accounts of providers with goods or services. This new system is necessary to the financial management and has many advantages.Taiyuan has carried out the reform of the centralized treasury payment system since 2003 and some units have achieved initial success. And now it has been put into practice in all the districts and counties. However, because of the different financial bases and management of districts and counties, there are many problems in the transforming process. So it is necessary to build a normative and unified guiding plan in the process from centralized accounting to the centralized treasury payment system.In this paper, the author focuses on the topic of constructing centralized state treasury payment system in the districts and counties of Taiyuan. In order to realize the effective and balanced transition, it studies the theories about the centralized treasury payment system at home and abroad, and uses the advanced experience of the advanced countries and other pilot areas in China. At last it puts forward the specific construction model of how to carry out the system in Taiyuan.There are three branches in the paper:the first one is the introduction of the history of the exchequer management system in China and the analysis in current treasury payment system; the second one refers to the differences in centralized accounting system and centralized treasury payment system, pointing out the necessity and feasibility of implementation of the former system; the third one is to explore transition measures from the centralized accounting system and centralized treasury payment system, as well as to construct the mode, content and specific operation of the centralized treasury payment system in Taiyuan.