Research On Universities’ Financial Management Based On Concentrated Treasury Payment System

Since 2001, the Treasury centralized payment system reform fully implemented been achieved a new breakthroughs.Under planned economy system,the state Treasury receipt and payment system is based on multiple account traditional hierarchical distributed mode, through a series of reforms, instead of under the market economy system on the basis of the Treasury single account system of centralized receipt and payment mode.This reform deeply affected the financial receipts and payment system in our country.According to the unified deployment of fiscal reform,as the central or local fiscal budget unit in 2002, the ministry of education for colleges and universities to carry out the reform of the national Treasury centralized payment work,so far, all affiliated colleges and universities have been incorporated into the scope of the central Treasury concentrated payment reform.Because of the central and provinces Treasury concentrated payment system reform is still in groping stage, its financial operations and management in colleges and universities have a positive effect as well as bring about some negative impacts.So it is necessary for us to carry out about the advantages and disadvantages of the Treasury concentrated payment system reform in colleges and universities study.At first, this paper expounds the implementation status of the Treasury concentrated payment system in colleges and universities at home and abroad, especially in colleges and universities in the United States as an example to analyze its national Treasury centralized payment system in the colleges and universities, the operation methods and theoretical basis, from the study summary the experience of the Treasury concentrated payment system pattern in colleges and universities in the United States, in order to better adapt to the reform of the system in colleges and universities.The article second part respectively from the perspective of economics and political science of the Treasury concentrated payment system and introduces in detail the theoretical basis of the specific content of the system of national Treasury concentrated payment system in China.The third part expounds the implementation of the Treasury concentrated payment system reform in colleges and universities, background and purpose, the specific method and analyzes the financial changes in the colleges and universities. On this basis the key reform of colleges and universities in the state Treasury centralized receipts and the problems existing in the process to conduct a comprehensive and in-depth analysis: including self-financing college tuition revenue into the state Treasury centralized cash management brought negative influence to the college financial situation, progress imbalance of university financial management system reform, the impact of financial accounting in colleges and universities increased complexity and cost of business and part of the local fiscal year-end balance measures for the management of the Treasury funds is not reasonable, etc. Followed by an in-depth analysis of the main causes of the problems, namely the particularity of the colleges and universities.Finally, combining with the above problems the author creatively and two kinds of policy Suggestions are given: one is suspended in the universities to implement the Treasury concentrated payment system; Second, combining the reality of colleges and universities, the implementation of flexible Treasury concentrated payment system. Working for the financial management of colleges and universities how to better adapt to the Treasury concentrated payment system reform gives corresponding countermeasures.