Countermeasure Research On Internal Control And Optimization For Centralized Payment Of National Treasury Of Z City

In recent years,our treasury centralized payment system reform achieves remarkable effect,which builds up treasury centralized revenue system,dynamic monitoring of budget implementation,treasury cash management reform and so on.Now China initiates the reform of electronic management of treasury centralized payment system.Through treasury management development,our treasury centralized payment system reform focused on treasury fiscal expenditure function,but treasury internal control function was imperfect,which leaded to the incomprehensive development of treasury centralized payment system without systematic rules and procedures.One of the reasons is financial budget is basic plan of government’s financial revenue and expenditure in government’s financial budget reform in recent years,which stipulates scope,direction and emphasis of government’s financial revenue and expenditure with budget year,instead of focusing on whether the budget management system is sound or not,such as usage effectiveness of financial fund.Therefore,how to further optimize internal control of treasury centralized payment,based on speeding up the construction of treasury centralized revenue system,improving the implementation quality of dynamic monitoring of budget implementation and perfecting treasury cash management system,is important for Finance Bureau of Z City to improve risk control ability,enhance finance departments’ restriction on power operation and intensify internal process control.Under this background,combining theory with practice,in this paper,we know that internal control of treasury centralized payment of Z City makes relevant regulations on each inspection and check for treasury centralized payment at present,treasury centralized payment is upgraded,and dynamic monitoring of treasury centralized payment is standardized.Start with investigation to evaluate current main management loopholes and key risks of internal control system of treasury centralized payment of Z City with ERM framework and its applicability for treasury internal control system.According to Public Choice Theory and so on,summarize some problems such as some laws and regulations related to internal control of treasury centralized payment of Z City are incomplete,organization structure design and internal control mechanism need to be optimized,comprehensive,harmonious and interactive supervisory mechanism,effective cultivation mechanism and reward and punishment mechanism lack,information construction of dynamic monitoring lacks in integrated planning and unified deployment.Finally,make some suggestion on standardizing internal operation mechanism of treasury payment,building up internal control mechanism of treasury centralized payment,perfecting supervisory mechanism of treasury centralized payment,treasury supervisor’s cultivation mechanism and reward and punishment mechanism,and pushing use mechanism of treasury information supervision,in order to solve current bottlenecks on internal control of treasury centralized payment and achieve the sustainable development of treasury centralized payment system.