Research On The Reform Of Treasury 's Concentrated Payment In Heshui County Of Gansu Province

The traditional treasury management system to implement accounting centralized accounting model,the budget unit of the collection of funds are in the establishment of multiple accounts under the decentralized,the main drawback is the low transparency of funds,support income,payable to the unpaid and so on.Income and expenditure information is slow,is not conducive to the timely grasp of the financial sector budget unit funds.Budget units may be stranded a lot of money,resulting in insufficient budget execution,resulting in rent-seeking space,and even corruption and other issues,the financial sector is also no regulation.The implementation of treasury centralized payment system reform is based on the Treasury single account system,the budget unit according to the beginning of the budget approval plan to the treasury treasury department to apply for funds allocated,after approval,commodity or service provider account will receive funds directly,and,Electronic information system is the whole process of capital operation carrier.The new treasury management system will be financial funds into the financial supervision system,to ensure that the flow of funds in the control of the time,which also for public finance management reform has laid a good foundation.Based on the theory of public choice,principal-agent theory and internal control theory,this paper makes a theoretical study on the treasury centralized payment system.Based on the theoretical results of the reform of the treasury of other county-level governments,this paper,based on the theory of Heshui County The characteristics of grass-roots finance,the county treasury centralized payment reform of the necessity of a demonstration analysis.The effectiveness of the reform mainly includes: the establishment of a single treasury single account system;capital operation efficiency and efficiency gradually increased;budget implementation of the intensity and transparency is also gradually increased;to strengthen the financial payment real-time monitoring and control capabilities,in this process The centralized payment system of Chinese treasury is in the basic position in financial management.On the other hand,there are many problems in the process of running the system,the departmental budget is not enough to refine,the lack of corresponding quota standards,ideological awareness is not in place,the corresponding supporting system is not perfect and so on many problems.And finally put forward the development countermeasure of centralized payment of Guishui county treasury.Mainly reflected in the formulation and improvement of the proposed system policy,strengthen the budget and optimize the treasury payment system,the development of local superiority industries andimprove local financial resources,improve staff quality and increase technological innovation.