The Research On The Reform Of Chinese Budget Accounting System In Treasury Centralization Payment System

Nowadays, Treasury Centralization Payment System universally used abroad is a kind of effective management system of governmental financial funds. Since the 1990s, with the incessant deepening of economic system reformation, the Chinese Government must push forward the financial system reform and establish the public financial system which is fit for socialist market economic system. Therefore, the public financial system reform should take the reform of Treasury Centralization Payment System as the starting point, and improves the financial funds use efficiency.Document research makes clear that currently there is no in-depth study combining the reform of Treasury Centralization Payment System in the fields of budget accounting reform. The author thinks that from the reform of Treasury Centralization Payment System, the study on the reform of budget accounting system will provide valid accounting information and objective foundation of making decision for the Chinese public finance system reform and make the budget accounting system and the public financial system develop coordinately. Hence, the reform of general financial budget accounting and administrative institutions accounting will be carried on deeply with the implementation of the Treasury Centralization Payment System step by step. The accounting items will have some new changes, and the tendency is the establishment of the government accounting system instead of general financial budget accounting and administrative institutions accounting. Under the condition of Treasury Centralization Payment, this article studies the reform and development of Chinese budgetary accounting system in two aspects, one is accounting basis which transfers from cash basis to accrual basis, the other is accounting system requiring consummating government accounting system and establishing fund accounting mode.Budget accounting, whose center is the budget management accounts, reflects and supervises the implementation of financial budget of central and local governments as well as administrative institutions. The author thinks that budget is the premise and basis of budget implementation, and only after drawing up the budget could the budget implementation be feasible. Therefore, this article further elaborates the influence the reform of Treasury Centralization Payment System on government budget reform, points out that the government budget reform should be carried out based on the scientific classification of governmental revenue and expenditure and the design of fund accounts. At last, the author introduces the strategic budget conception by discussing government budget drafting methods such as multiple budget, zero-base budget and rolling budget.