Under The Treasury Centralized Payment System Accounting Centralized Accounting Research

In the early 21st century,the comprehensive reform of the treasury centralized payment system led a reform of the accounting system in public institutions and the establishment of centralized accounting system in the administrative institutions at all levels.With the rapid development of Chinese economy,the government are paying more and more attention to the education,increasing the investment,changing the accounting environment that the primary and secondary schools are faced with and promoting the process of accounting reform.Thoroughly promoting the centralized accounting system in in education institutions is an innovation of public finance management under the centralized treasury payment system,which will greatly improve the quality and efficiency of accounting information,and strengthen the supervision of financial funds in an all-round way.However,during the implementation of centralized accounting model,there are some disharmonious factors that affect the stable operation of the accounting center,such as the improvement of overall operating efficiency,the low popularity of the distribution and balance mechanism of rights,the implementation difficulty of single account system of the State Treasury,and so on.Therefore,the centralized accounting model is facing a great difficulty in operation.These problems cannot be ignored and need to be solved urgently.If we fail to get proper treatment,the reform of the treasury centralized payment system will be hindered.Chinese public institutions are special and the education system is one of the typical departments and the primary and secondary school is an important part of the education system.So the research on the optimized operation of the centralized accounting model in grass-roots institutions has practical significance in a sense.The accounting center of the education bureau in F city T district in this case was established in 2013,which has operated the centralized accounting model for 5 years,experienced the exploration during the initial establishment period of the centralized accounting model,and met some common questions during the operation.Firstly,this paper expounded the background of the reform of the treasury centralized payment system and the implementation of the centralized accounting system in China and then compared the modes of centralized accounting in different types of organization based on the public finance theory,the principal-agent theory,the professional theory of division of labor,as well as the overseas related research results of treasury centralized paying system and centralized accounting model to study the operation status of the accounting center in the education bureau in T District.With the help of the questionnaire survey tool and the statistical analysis results,the current situation of the centralized accounting mode has been deeply analyzed from the aspects of efficiency,organization,organization and personnel,and the problems in the operation of accounting center have also been systematically combed,and the reasons for the production of the problem have been deeply excavated.On this basis,a feasible and practical optimized operation scheme of the centralized accounting model is proposed and the conclusion of the research has been summarized.