Consummate The State Treasury Centralism Receipts And Disbursements System Reform

The traditional financial fund pays into the treasury and appropriates the way, is through levies the institution and the budget unit set up the multiple account dispersers to carry on. This kind of system has exposed many malpractices. Like, the financial fund "the camera operation" becomes possibly, the massive budget fund to drift away in the financial control, formed the unit to control "the little strongbox" willfully; The financial fund goes into storage the time delay, causes the financial revenue massively to drain; The financial revenue and expenditure information feedback is slow, with difficulty for the budget establishment, the execution and the macroeconomic regulation and control promptly provides the reference; The financial fund use lacked in anticipation, in the matter, the afterwards omni-directional active oversight; All levels of financial implementation is according to the department, the unit and according to the funds alternately parallel assignment way, this assignment way could not achieve the centralism financial resource hold the important matter the goal, also attenuated to has bud gotten the unit the funds service condition surveillance and the control.Along with the market economy establishment and the development, our country old has under the state treasury control system more and more unsuitable socialist market economy system the public financial development request. In 2001 the beginning, our country starts to the state treasury control system to carry on the experiment site reform, tries hard to change originally take sets up the multiple account as the foundation dispersible receipts and disbursements system, establishes take the state treasury sole account system as the foundation, the fund gives dials take the state treasury centralism receipts and disbursements as the main form financial state treasury control system. Through more than five years of thorough explorations and the positive practice, our country's state treasury receipts and disbursements system reform has already obtained the tangible result.The Chenzhou state treasury centralized management system reform starts from January, 2006 to carry on, but reforms also in carries on in the middle of the process, in the practice process also has the problem which many witches remains unresolved, the system establishment, surveillance supervising and managing, the experiment site scope, the necessary measure and so on is various also needs further to reform and the consummation.This paper revolves to consummate the state treasury centralism receipts and disbursements system reform to study this subject, take Chenzhou's actual situation as the example, the analysis current Chenzhou state treasury receipts and disbursements system reform procedure and the existence malpractice, the model overseas advanced experience, studies and pondered how further consummates the Chenzhou state treasury centralism receipts and disbursements system reform.