Research On The Problems And Countermeasures Of Chongqing’s Treasury Centralized Payment Reform

In 2001,China started the reform of treasury management system.This year marks the 20 th anniversary of the reform of treasury management system.The core of the development and reform of the treasury management system is to establish a treasury single account system through enterprises,implement centralized collection and payment of financial investment funds,analyze the balance of Treasury Deposits,and manage operating costs.The top priority of the treasury management system is the treasury centralized payment system.Treasury centralized payment system is a financial fund payment and management system widely used in market economy developed countries.With the study of the development of China’s socialist market economy and the establishment of the public financial system,the disadvantages and defects of China’s traditional decentralized payment system of financial funds are increasingly exposed,resulting in a series of thorny problems,such as low efficiency of financial funds,ineffective supervision and management,corruption and so on.Therefore,it is important and urgent to further establish and improve the treasury centralized payment system.This paper takes public finance theory,principal-agent theory and public choice theory as the theoretical basis of the research,uses literature method,comparative analysis method and interview method to carry out the research,selects Chongqing as one of the pilot projects of national treasury centralized payment electronic management reform as the research object,and focuses on the background of system reform Compared with the experience and practice of international developed countries,this paper explores the problems existing in the operation of local treasury centralized payment system,and puts forward specific countermeasures and suggestions from the starting point of improving the operation of the system.It is found that there are several problems in the operation of Chongqing treasury centralized payment system: first,the ideological understanding of participants is not in place;Second,the supporting laws and regulations are not perfect;Third,the budget implementation is not rigid enough;Fourth,the dynamic monitoring system is not complete;Fifth,the information system is not perfect;Sixth,the popularization of electronization at the grass-roots level is not extensive enough;Seventh,the training of accounting professionals is not focused enough.Based on the above comprehensive analysis and research,the author believes that in order to improve the operation of the local treasury centralized payment system,we should pay attention to the following aspects: first,strengthen organization and cooperation,strengthen publicity and guidance;Second,strengthen system construction and improve system mechanism;Third,strengthen the implementation and standardize the budget process;Fourth,strengthen supervision and management and strengthen internal control;Fifth,strengthen information construction and promote reform and development;Sixth,strengthen information feedback and improve work efficiency;Seventh,strengthen dynamic monitoring and improve the supervision system.