| China government’s financial fund has always been transferring through opening single treasury accounts by the budget units respectively. The disadvantages brought about by this hierarchically transferring mode are as follows. Firstly, single treasury accounts are repeatedly opened with the result of the low transparency of financial activities, which dooms to be non-conducive to its effective management and overall supervision; Secondly, substantial funds are often stuck in the budget units, reducing its efficiency; Thirdly, the financial fund lacks of relevant pre-supervision, which may lead to retention, misappropriation, diversion or even corruption of them. Ever since Fujian province adopted the system of Treasury Single Account(TSA)in 2005, the State Treasury Integration System has been gradually established and implemented as the primary form of disbursing funds. Based on the practical experience gained in Fujian Provincial branch of ICBC, this paper makes a further analysis and research on this system.Taking Fujian province financial integration information system adopted by Fujian Provincial Department of Finance as an example, this paper also makes a further analysis on the demand of fund-disbursing regulated by the TSA and the relevant requirements associated with the application, function and data query to the Agent Bank, which are directly raised by Fujian Provincial Department of Finance. Accordingly, it puts forward ways on how to design the TSA system and develop its basic framework and process based on four aspects as schema, feature, process and security, thus, proposing the implementation concept.In summary, the paper makes a brief conclusion to the relevant researches on agent TSA system, and the next conception of work is puts forward as well. |
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