Study On The Use And Effect Of Meishan City's Centralized Treasury Receipt And Payment System

The paper has a detailed introduction on Meishan's implementation of a centralized treasury receipt and payment system to the specific practices, workflows, and the effect of the reform experience in order to illustrate the necessity, theoretical and practical significance of implementing a centralized treasury receipt and payment system. Though according to Meishan City's actual situation, the centralized treasury receipt and payment system is still in a useful exploration and experimentation, and has achieved certain results, there are also some issues of concern. It's necessary to analyze and correct these problems to a centralized treasury receipt and payment system improvement.The paper falls into five parts:Part 1: the theoretical and practical significance of the implementation of Meishan City centralized treasury receipt and payment system: Centralized treasury receipt and payment system concept, the necessity of implementing centralized treasury receipt and payment system in Meishan, the theoretical and practical significance of implementation of centralized treasury receipt and payment system.Second II: Introduction of Meishan City centralized treasury receipt and payment system operating conditions. Including : the realistic choice --Meishan City's implementation of a centralized treasury receipt and payment system, workflow of Meishan City centralized treasury receipt and payment, main approaches of Meishan City's centralized treasury receipt and payment .Part III : the analyses of the results of Meishan City's use a centralized treasury receipt and payment system . Through the use of Meishan City centralized treasury receipt and payment system for the comparison of before and after analysis, the paper highlights the effectiveness of the reform and experience. Part IV analyzes the problems and solutions of the implementations of a centralized treasury receipt and payment system. The problem Meishan City faces during implementing a centralized treasury receipt and payment system are as follows: a single account is not set standard, the scopes of revenue and expenditure are not unified, the distinction between financial funds outside the budget and treat them separately, etc. Centralized treasury receipt and payment system improvements are as follows : improving the single accounts, improving budget management system, establishing of efficient financial management information systems and financial data systems, improving treasury management and treasury cashier, establishing a sound mechanism for supervision and control, improving the related laws, and improving relevant staff of treasury fund management awareness.part V analyzes the relationships of a centralized treasury receipt and payment system and the budget accounting, and focuses on how to strengthen the budget accounting work to ensure a centralized treasury receipt and payment system to run effectively. We need so three things to the Accounting reform of the budget to ensure a centralized treasury receipt and payment system for the effective functioning: re-structure the budget accounting system, gradually shift the accrual basis of accounting, improve government accounting information system.By connecting theories to practices, the paper effectively explained the implementation of Meishan City centralized treasury receipt and payment system for the existing problems and improvements accordingly, the reform of the existing budget accounting to ensure the centralized treasury receipt and payment system for the effective functioning. Although the centralized treasury receipt and payment system for the operation of some of the problems and improvement measures are analyzed herein, this is merely based on Meishan City implementation of a centralized treasury receipt and payment system with the actual situation. The rest of the implementation of a centralized treasury receipt and payment system based on the financial and operating situation may be different. So the issues raised and the corresponding measures for improving are relatively one-sided, and there are some limitations for later study.