Study On The Improvement Of Centralized Payment By The Treasury Of Huazhou District

As an important part of China's fiscal reform,centralized Treasury payment is a general measure to solve the problems of decentralized payment of financial funds.The application of Treasury centralized payment in central finance and provincial finance has been effective.Although it has been applied in county-level finance for several years,it still has not achieved the expected effect.Therefore,it is necessary to study and analyze the problems existing in district-level Treasury centralized payment and put forward improvement measures.Obviously by the state Treasury centralized payment based on China as the research object,first introduced the China states states the basic situation and China implements the basic situation of the national Treasury centralized payment,mainly from the national Treasury centralized payment institutions and personnel,the national Treasury centralized payment business type and introduces the process,the national Treasury centralized payment execution status,and through the data analysis found that China state after the implementation of the national Treasury centralized payment,still have large budget deviation rate of serious assault to spend money,at the end of fiscal revenue is still there.On this basis,through the fieldwork in combination with the form of questionnaire from the budget management,personnel allocation,supervision and management,information construction four aspects to China state Treasury centralized payment problems and causes were analyzed,and from the point of budget management,the problems mainly supplementary budget adjustment is overmuch,funds to account the time lag;From the perspective of personnel allocation,the main problems are the unstable structure of financial personnel and unreasonable knowledge structure.From the perspective of supervision and management,the government supervision process is a mere formality,and the dynamic monitoring system of budget execution is virtually non-existent.From the aspect of information construction,the main problems are that the data between different financial systems cannot be Shared,the electronic voucher system is not perfect,resulting in low work efficiency.At last,the author puts forward some measures to improve the centralized payment in huazhou district.The second is to improve the comprehensive ability of financial personnel by improving the talent reserve and strengthening the sense of belonging of financial personnel;Third,establish and improve the supervision andcontrol mechanism,refine the dynamic monitoring rules for budget implementation,and strengthen supervision and management;Fourth,improve the construction of system platform,replace paper vouchers with electronic vouchers,and actively promote the construction of financial informatization;At the same time,it is necessary to establish and perfect the supporting system of budget management,establish the reward and punishment mechanism,and promote the construction and use of the information system,so as to provide guarantee measures for the improvement of the centralized payment problem of the state Treasury.The research content of this paper is helpful to know and solve the problems of the county level of the existence of the national Treasury centralized payment,strengthening the budget implementation at the county level,to improve the efficient use of public funds,reduce the operation cost of funds,but starting from the level of county district,hard to avoid has certain limitation,the follow-up to further the reform dynamics,continuous attention to the state Treasury to continue reform of Treasury centralized payment for deeper study,to promote the further development of the cocentration payment to contribute.