Study On The A County Practice Of Compulsory Education To The Centralized Accounting System And The Solution

Currently in the national education system within the scope of thecentralized accounting system is a effective of compulsory educationfunds supervision system and supervision mechanism, it can reflect theeducation system government capital movement process, realize theeducation finance expenditure whole process supervision andmanagement. As local fiscal expenditure reform pilot project, educationcentralized accounting system in the early stage of reform has made greatachievements, but with the deepening of the reform of public financeexpenditure, the thought understanding skimble-scamble, system itself inthe system level design on congenital defects and technical reasons,education centralized accounting system in depth process faces manyproblems, a serious obstacle to its external function. This article throughto the compulsory education cost of centralized accounting system inprefectural region trial practice, prefectural region experience incompulsory education reform in the background, in-depth discussion andreflection, with period for the government reform of the financial systemand accounting system reform in primary and middle schools forreference, to improve the management level of the county education tosign.This article on the A County of Hunan Province Educationcentralized accounting system encountered problems of theory andpractice to undertake relatively comprehensive study, taking A County ofcounty education centralized accounting system implementation of caseanalysis, comparative analysis of education before and after theimplementation of the centralized accounting system is different, thebasic content that the system reforms and practice and the results achieved, in view of the education level and technical level of centralizedaccounting system existing problems, put forward constructive train ofthought and countermeasure.Finally, as China’s centralized treasury payment system reformin-depth and continuous advance, centralized accounting system isgradually entering the treasury centralized payment system transitionpace, mean education centralized accounting system seems to have cometo an end, completed its historic mission, the final destination is takesignificance or find another way out, theory the controversy is quite much,still do not have a correct conclusion, this paper argues that with thefurther deepening of the reform of public financial expenditure, educationcentralized accounting system is inevitable and national treasurycentralized payment system fusion.