Research On The Treasury Centralized Payment System In Shandong Province

Treasury centralized payment system is a fiscal fund payment management system generally adopted by developed country. Treasury centralized payment system means all revenues and expenditures are reflected by the account set in the treasury or the appointed agency bank, the revenues and expenditures of all expenditure organizations and departments should proceed with centralized declaration by the single account set by the treasury. Since the experiment reform of treasury centralized payment system in 2003, the reform has got a great achievement during the past seven years; it has established the leading position of treasury centralized payment system in the finance management. At the same time, it also exposed the imperfect of system construct, untimely following-up of the supporting reform measures and other questions.First, the paper analyses treasury centralized payment system theoretically at the macroscopic level, it mainly states the core concept, basic components, and related rationale of treasury centralized payment system. Then considering features of foreign fiscal treasury management system from developed countries and developing countries, analyses the international contrast and reference, and gets the commonness from individual characters, summarizes the foreign experience's enlightenment to the treasury centralized payment system in Shandong Province. On that basis, it analyses the current situation of our treasury centralized payment system, comprehensively introduces the general situation of our treasury centralized payment system reform, including the progress, details and achievement of the reform, and priority analyses the reform progress of Shandong Province, points out the problems existing in six aspects:account settings, capital operation, agent bank, treasury cash management, treasury monitoring mechanism and supporting reform measures. In allusion to the specific problems, recommendation of reconstructing the treasury centralized payment system is proposed, including completing the treasury single account system, perfecting treasury centralized payment mechanism, standardizing treasury centralized payment transaction of agent bank, exploring treasury cash management measures, constructing treasury centralized payment system monitoring mechanism, and so on, in order to further complete the treasury centralized payment system. At last, it proposes the way of completing supporting measures from accelerating the process of lawmaking, reform of budget management system, promote business card system, and other aspects, and it will push forward the reform progress.The main innovation of this paper is using an approach combining qualitative analysis and quantitative analysis, doing quantitative analysis by using comparative analysis and other empirical methods together with qualitative analysis.