Internal Control Of Centralized Payment In The X District Treasury And Optimization

The reform of the national treasury centralized payment system is an institutional innovation in financial expenditure management and a fundamental change in the payment methods of fiscal funds.Nowadays,the reform of the centralized payment system for the national treasury has been comprehensively deepened,and the transparency of financial information disclosure and the efficiency of fund utilization have greatly improved.The funding procedures of budget units are gradually standardized,and the reform has achieved significant results.However,this reform is a difficult and complex systematic project that involves a wide range of aspects,strong policy implications,and high technical requirements.There are still problems in terms of system,funds,personnel,and other aspects between the financial department,budget units,and the People’s Bank of China.It is necessary to continuously summarize and improve the reform experience and methods.After fully understanding the current stage and practical problems of centralized treasury payment,this article takes the specific practices of the internal control of centralized treasury payment by the Finance Bureau of X region as an example.Through interview research and questionnaire survey methods,using the theoretical basis of centralized treasury payment,internal control,and other related theories,it dissects various difficulties in the current reform process,such as insufficient refinement of departmental budget preparation Through the combination of public finance theory and principal-agent theory,countermeasures and suggestions have been proposed to improve the regulatory system,optimize personnel allocation,strengthen system construction,improve assessment and supervision,standardize approval processes,and accelerate information construction,including insufficient allocation of professional financial and accounting personnel in budget units,inadequate internal control mechanisms,detachment of payment accounting from actual situations,and insufficient level of electronic informatization,This provides reference ideas for further promoting the reform of the centralized treasury payment system.