Establish And Improve The Study Of A Centralized Treasury Payment System

With the setting-up and development of market economy, the drawback of the old management system of national treasury of our country appears day by day, and meet the public and financial demand for development under the socialist market economy system less. At the beginning of 2001, our country began to carry on the pilot reform to the management system of national treasury, tried hard to change the existing system of scattered receipts and payments taking setting up multiple account as foundation, based on single account system of national treasury to set up, concentrating on national treasury receipts and payments main financial management system of national treasury of form to set aside to pay. Through the further investigation of more than three years and positive practice, it has already made the obvious effect in national treasury receipts and payments system reform of our country, but reform still in carrying on the course, however there are a lot of problems urgently to be solved in the course to practice, setting up, supervising such many aspects as supervising, the pilot range, supplementary measure ,etc. the system needs reforming and perfecting further. So, this text attempts on the basis of the thing that the system concentrated collecting and pay of national treasury of our country reformed theory and practice development at last stage to study and think how to set up and perfect the reforming of system of concentrated collecting and pay of national treasury further.The full text divides into four parts of contents altogether, probe into the relevant theoretical questions of the system of concentrated collecting and pay of national treasury mainly with the first two parts, the third part to Explain the current situation of the reform, the fourth part to analyze, research, set up, perfect the countermeasure and suggestion of the reform of system of concentrated collecting and pay of national treasury.The first part has described the basic theories of the system of concentrated collecting and pay of national treasury mainly. Having analyzed the background ofthe system reform of current receipts and payments of national treasury at first, the brief illustration implements the necessity of the reform of system of concentrated collecting and pay of national treasury, and have explained the basic content of the reform of system of concentrated collecting and pay of national treasury and supplementary measure of the reform on this basis. Then it carries on exhaustive comparison to system of concentrated collecting and pay and quality of dispersing the system of receipts and payments in grades of national treasury.The second part has analyzed and compared to the national management system of national treasury of system of concentrated collecting and pay of national treasury of other implementation in theory mainly. Having introduced the foreign management system basic operation way of national treasury at first, it analyses and researches the western main market economy country: Concrete characteristic of the financial management systems of national treasury of such countries as U.S.A., Brazil, Japan, Italy, France, Britain, Spain, etc, have managed the operation mode and carried on deep comparison and analysis to our country and national treasury of the western developed country on this basis.The third part has explained mainly our country implements the current situation of the system of concentrated collecting and pay of national treasury. At first our country has already established the basic frame of the financial management system reform of national treasury during the process of pursuing the reform, having made the general procedure of the system of concentrated collecting and pay of national treasury, then introduces the implementation situations of the pilot situation of every central department's reform and local reform pilot project, at last summarizes the question existing in the effect and reform of stage that the reform is made on this basis.The fourth part has expounded the fact about setting up...