Study On Centralized Treasury Payment System In Universities

With the continuous deepening of China's economic reform and in order to establish a socialist market economy to adapt to the public finance system, China must implement centralized treasury payment system. Centralized treasury payment system is based on the treasury single account system and is the basis for centralized treasury disbursement of funds allocated for the main form of financial and treasury management system.In 2002, the Ministry of Education and five universities as a pilot unit, began university-level centralized treasury payment system reform effort. The reform of university's treasury management payment system is an important component of modern treasury payment reform, as university is a special third sector, with its complexity and particularity, the study on university centralized treasury payment system has important practical significance.Firstly, the paper describes the theoretical foundation of centralized treasury payment system, and with the instance of SJ university centralized treasury payment reform. The paper has a comprehensive analysis to the problems in the university centralized treasury payment reform. The author in reference to foreign treasury centralized payment reform, based on it gives some recommendations of centralized payment system in university. Specifically, the paper is divided into five chapters.Chapter I: Introduction. This chapter introduces the background and purpose, status in the world, research ideas and research methods, and innovation and inadequate, etc.Chapter II: The theoretical foundation of centralized treasury payment system. On the basis of public finance theory, principal agent theory and public choice theory, this chapter analyses their theoretical support for centralized treasury payment system.Chapter III: Management Status and Problems analysis of university centralized treasury payment. This chapter analyses and summarizes the positive impact brought by the centralized treasury payment combined with the instance in SJ University. And this chapter focus on the problems under the university centralized treasury payment: related measures need to be improved, the budget management system need to be improved, reduce autonomous universities and financial management authority, and has brought new challenges for the university financial accounting and financial management.Chapter IV: The strategy of improving university centralized treasury payment system reform. This chapter proposes the innovative ideas for college centralized treasury payment system reform on basis of foreign advanced experience. Considering these improvement measures, such as perfecting treasury management system, strengthening the overall university budget management, improving budget management system, strengthening the cooperation between the university and financial sector and solving the financing problems, etc, the author proposes solutions to financial accounting problems and to establish the university financial management system under the centralized treasury payment system.Chapter V: Conclusion. Summary of the full text.