A Study On The Receipts And Payments Management Of Public Institution

The financial receipt in public service office is more complicated and diversiform compare which in the past after the quick development of modern accounting internationalization, socialist market economy construction. However, there has no major innovation for china's treasury receipts and payments management system which produced under the condition of planned economy, the drawback of our traditional receipts and payments management system and the current management system of national treasury of our country appears day and day. This thesis will bring out some shallow thoughts, with proper research and analysis my own public institution, on how to enhance and improve the manage mode, how to deepen the management system reformation in public service office.This thesis make researches and analysis on current receipts condition and payments condition and found out nonstandard situation in receipts management, imprecise situation of control system and unreasonable payments in payments management; to discuss the reason why all the problems appeared; to bring out relevant suggestions. However, it's very clear that only certain improvement and reformation is far from enough to solve all the problems, a complete system reform is necessary. The most important means is to set up and push the treasury single account system in china. Detailed discussion at the 3^rd part of the thesis. This is the theoretical comparisons of fiscal state treasury management system between those countries which adapt treasury single account system and those countries don't, and then it discuss the basic idea for treasury single account system in china with the international and domestic experience, finally, it discussed the inevitability, feasibility and related complete reform methods of treasury single account system.