Centralized Treasury Payment System Of Budget Accounting Reform

Budget Accounting is an important subdivision of Accounting in China. With the establishment of the public finance system to suiting to the socialist market economy, the government adopts the centralized treasury receipt and payment system, so the environment of budget accounting has undergone great changes. The changes require corresponding reform in budget accounting to reflect the government's fund movement more accurate and more comprehensive. Based on the previous research results and from the standpoint of the coordination of the budge accounting reform and the centralized treasury receipt and payment system reform, the paper makes an introduction for the centralized treasury receipt and payment system, the current budget accounting system and the changes of budget accounting after the centralized treasury receipt and payment system. In view of the problems in the current budget accounting under the centralized treasury receipt and payment system, the writer puts forward specific ideas of the reform. From the starting point of the presentation of the budget, the writer makes a further study in the accounting entity, the objectives, the basis, the content and the reporting system of the budget accounting.Through the research the paper makes the following conclusion: firstly, our budget accounting is based on the government budget, and government budget will have a direct impact on the development of our budget accounting, so we must adopt a scientific and effective budgeting--the rolling budget which is based on the dual budget, zero base budget. Secondly, our budget accounting system under the centralized treasury receipt and payment system is in urgent need of reform, so we must construct the governmental accounting system from the accounting entity, the objectives, the basis, the content and the reporting system. Thirdly, under the centralized treasury receipt and payment system, the content of our Budget Accounting will expand continually and some scientific account will be established gradually.