Research On The Centralized Payment System Of The X County Treasury

The national Treasury centralized payment system refers to all the government all the financial funds into the state Treasury single account system and budget department to provide budget standard budget unit,every year in the budget year within approved budget unit payment application,and deal with specific payment business entrusted pa-yment center.According to such fund management mode,the government pays the fu-nds to be unified in the Treasury single account system accounting.The fiscal depart-ment shall set up a fiscal zero balance account,which shall be used by the financial department to directly pay the funds to the supplier,the labor supplier or the collecti o-n unit.The budget unit runs a zero balance account at the acting bank,and pays th e supplier,service provider or other expenses through the unit zero balance account.A-gent for the commercial bank before the end of each day must be the people's ban k of China in the Treasury single account liquidation,and authorize payment directly are two basic payment of national Treasury centralized payment.This paper combines case analysis and investigation research methods,mainly using c a-se analysis and questionnaire survey and interview method.First query and collected literature of national Treasury centralized payment system,after sorting out the releva n-t supporting theory,set theory to the national Treasury centralized payment,are anal y-zed from the points of view of macro regulate the national Treasury centralized pay ment system of the financial operation conditions before and after the operation chang e;Secondly,through the case analysis,the exploration of the micro-angle of the centr ali-zed payment operation of X county Treasury is carried out;Finally,the questionnai re survey and field interview method were adopted,200 questionnaires were issued,an d 186 valid questionnaires were withdrawn.Field interviews with more than 50 times,respectively from the Angle of the different design content of the questionnaire and interview,the financial stock room and the leadership of the general accounting pers o-nnel conducted interviews,analyzed the national Treasury centralized payment system reform on the impact of financial capital operation,and on the basis of summarizin g the X county to carry out the Treasury centralized payment after take the achievem e-nts and problems in the process of reform,to perfect the X county national Treasur y centralized payment system provide strategic countermeasures and optimization Sugge sti-ons.This paper is a study of the centralized payment mode of the state Treasury i n the county area,and is also the most basic voice for the reform of the new fiscal and taxation system.