Research On Construction And Operation Of Centralized Treasury Payment Under The Centralized Accounting System

Since the reform and opening up, China’s financial system had several major reforms, from the beginning of the last century90time metaphase, China’s fiscal reform has entered a new stage of development, established in accordance with the requirements of the socialist market economic system, the modern state treasury management system to the centralized treasury payment system as the main characteristic, reflects the innovation of management system of public finance, financial management problems in the centralized treasury payment background also become the focus of people’s attention, especially in the implementation of centralized accounting system of financial management mode, because of the great advantages of the platform, play a great role in standardizing fiscal funds regulation and transparency, beneficial to the promotion of the realization of "the sunlight finance" target.This paper introduces the contents from the treasury centralized payment reform in the context of centralized accounting platform construction background, general situation, and need to handle the relation, and then introduced the performance of centralized accounting system in the actual operation of the problems, such as lack of seriousness of budget execution and authenticity, direct financial payment ratio is too low, the lack of feasible, unified budget expenses standards, agencies lack the enthusiasm and supervision and so on, focuses on the causes of the problem are centralized accounting platform in actual operation, including the theory of public choice, the theory of principal-agent theory, combined with the concrete practice of centralized treasury payment under the background of centralized accounting system is the cause of the problem, in addition to the A Bureau centralized accounting problems in the construction of the platform were analyzed, and then proposes some countermeasures and suggestions to improve the concentrated accounting platform and suggestions, including the specific measures and suggestions of treasury centralized payment to further deepen the comprehensive and centralized accounting platform on A board, including enhancement of performance evaluation to strengthen financial supervision, improve the government procurement budget, refinement, strictly regulate the expenditure. Finally draws the conclusion and Prospect of the research, this paper uses the method of case analysis, combining the actual conditions of China’s treasury centralized payment reform, introducing the construction of centralized accounting platform for case A Bureau and the actual operation of the existing problems, analyze problems, propose policy recommendations and specific ways the centralized accounting system to further improve the and deepen the Treasury Centralized Payment background, to provide new ideas for reform, to promote the reform of fiscal treasury management system more smoothly, to ensure the fiscal treasury management reform in China successfully completed has important significance.