| Before 2000,China implemented a decentralized Treasury payment system,and administrative institutions used to directly deposit their income into an account opened by the unit in commercial banks,which was both income and expenditure households.This decentralized Treasury collection and payment model can easily lead to inefficient operation and rampant corruption of fiscal funds.In 2001,the Ministry of Finance,together with the People ’s Bank of China,formulated the Pilot Plan for the Reform of Centralized Treasury Collection and Payment and decided to carry out pilot reform in the six departments of the central government,which is the starting point of the reform of China’ s Treasury centralized payment system.After nearly 20 years of implementation,China’s Treasury centralized payment system has basically achieved all the coverage at the provincial(ministerial),municipal,district(county)government levels.The implementation of the centralized Treasury payment system can significantly improve the safety and stability of the operation of fiscal funds from the root cause,and also effectively avoid corruption in the process of fiscal revenues and expenditures.In 2002,the Finance Bureau of X County responded positively to the call of the central government and set up the centralized payment center of the financial Treasury,which meant the official implementation of the centralized payment system of the Treasury of X County.The finance of X County keeps making breakthroughs and innovations,and has formed a set of centralized Treasury payment system with local characteristics.However,in this process,there are some adverse factors that affect the smooth operation of centralized Treasury payment in X County,such as the failure to implement authorized Treasury payment,the failure to fully carry out financial supervision,prominent budget management problems,and the difficulty in implementing the single Treasury account system.In this paper,through literature research,empirical research method,field interview and questionnaire method,with X county as a case study,discusses the implementation process of X county national Treasury centralized payment system and the status quo,widely collected from different departments financial personnel interview material,again through the way of questionnaires,analyzes the present problems: the budget management is weak,difficult to examination and approval;The efficiency of fund payment is low,and the settlement of official card cannot be implemented;The payment mode is unreasonable and the problem of commercial bank agency mode is prominent.Lack of financial supervision,it is difficult to form synergy;Financial personnel shortage,lack of professional training.Then it analyzes the reasons behind the problems: budget preparation and implementation are out of step,the centralized Treasury payment process is not standard,the supervision system is not perfect and the personnel is not reasonable.At the same time,by drawing on the advanced experience of Yangxian County,Anhui Province,districts of Shenzhen City and Xiangzhou District,Zhuhai City,Guangdong Province,it is suggested that X County improve the level of centralized Treasury payment from four aspects: budget management,standardizing the centralized Treasury payment process,establishing and improving dynamic supervision and improving the overall level of personnel. |
