Research On The Treasury Concentrated Revenue And Payment System

China's traditional treasury management system is implemented under the planned economy, which is characterized by budget collection storage areas and more inefficient allocation of library section is mainly through the financial departments and budget units were set up multiple accounts in correspondent banks, decentralized management, allocation at every level to be achieved. Therefore, the financial capital of the precipitation, dispersion phenomenon, the lack of effective supervision and management mechanism, financial resources can not fully operational information, timely and effective feedback to make the financial accounting information, lack of transparency is difficult to guarantee in time for budgeting, implementation and provide a reliable basis for macroeconomic control. With the development of market economy, the traditional treasury management system increasingly obvious drawbacks, there are many problems, so urgent reform of the existing treasury management system.Based on this situation, this thesis within the Department of Finance at this stage of the centralized accounting and treasury collection and payment of the integrated model exists in transition, the existence of such different views of the situation, to put forward a centralized accounting system and treasury collection and payment system for two kind of system, the concept of effective integration. And proposed accounting center and treasury collection and payment center, two organizations merged into one, but the exercise of both functions; regain the dominant position of the budget and other accounting units, from achieving the means to solve how to promote effective integration of the two systems problem.This paper will be mainly used in research literature research method, the comprehensive use of document analysis, analysis and system synthesis method based on the Western countries by drawing on the successful experience of treasury management system, combined with China's national conditions, analysis and interpretation of the present in China At the same time in different parts of the existing system of centralized accounting and treasury collection and payment system for both systems, and the meaning of each of the two systems, content and process in the actual operation demonstrated the strengths and weaknesses analysis. This paper hopes the two systems through a detailed analysis and interpretation of effective integration of the two systems proposed the concept of two systems through the effective integration of the fiscal reform process can not be achieved in the human, financial, material, and other resources Sharing the problem is resolved, give full play to two systems superiority, improve financial management of funds and use efficiency, reduce government's administrative costs and further improving and promoting China's treasury management system.