Study On The Reform Of Treasury Centralized Payment System Theory And Practice

China is a developing country, and in the economic transition period. with theconstant change of the international situation and the development of China’s nationalconditions, the public pay more and more attention to the government’s indexes of"transparent, controllable, service,". Since2001, the government makes significantadjustment in the social economic affairs, especially increasing financial expenditurereform strength, actively promote the reform of Treasury centralized payment, tocreate a standard, transparent, clean and efficient financial capital management systemas soon as possible.The analysis of this paper is based on the market economic system as abackground, and on the public finance system, using the theory of fiscal directpayment, authorized payment etc. using the research methods of normative analysis,case analysis, comparative analysis and the combination of theory and practice, toanalyze the Treasury centralized payment reform as the main topic.First of all, this paper makes some explanations of related concept, thenintroduced the theoretical basis of the Treasury centralized payment reform, includinghistorical evolution and development, and analyze these form necessity and feasibilitybasing on the those analysis, reaching conclusions as: reform of the Treasurycentralized payment is imperative, while we lack some experience and equipmentconditions, and need the supporting system, foreign experiences and lessons and thecorresponding technical equipment to be perfect.Secondly, this paper introduces the foreign Treasury centralized payment reformpractice and experience, look for similarities and differences, analyzing to get somereferences for Chinese reform.Again, this paper introduces the general situation of Chinese reform, using thecase of some budget of Yanbian area of Jilin province to analyze the existing problemsthat should be paid attention to, detect the running situation of the reform from many aspects, to make a sound theory and practice base for putting forward the reformSuggestions.Finally, giving the proposals of deepening the Treasury centralized paymentreform, based on the latest Treasury standard documents and based on the latestTreasury standard documents and pilot areas of the actual situation pilot areas.There are innovations of the following three aspects in this paper:First, it is concerning the hot topics on budget accounting emerging gradually inthe economic transition period, as the reform is going to be perfect gradually in recentyears, therefore the article content has certain timing and realistic significance.Second, the author makes field visits, sorting out the real-time and accurate dataindex, so the conclusion is more persuasive.Third, the research is on the background of macroeconomic economic andpolitical, reform is not in isolation, and the analysis of paper is with the socialdevelopment direction, explaining that the Treasury centralized payment reform is partof the government’s public management and budget reform, is the trend of thegovernment, also the social public demand. Thus, the proposals is combined with thelatest government policies, so they are strengthen and guide operative Suggestions, notpure theory, applying in the future of the reform study.