The Research into the Reform of Centralized Treasury Payment System in the Universities
|School||Dalian Maritime University|
|Keywords||Colleges and universities Centralized treasury payment system Problems Improvement|
With the constant development of the socialist market economy system, the implementation of a centralized treasury payment is of critical importance to the public finance system and provides the basis for a strong case for the optimization of structure of fiscal expenditure. In the past, expenditures through the financial sector and the use of separate accounts at the allocation of budget units brought the financial capital transferring methods. As the promotion of the economic reform of socialist market of our country, to further expose many problems, such as the nonstandard budget performance, ineffective supervision to budget implementation process, decentralized capital, the delayed information feedback and so on. All of theses factors create a desire for the implementation of the centralized treasury payment system. In the other hand, the new system enhances the management of funds and minimizes expense bankroll and meets the requirement of economic reform. Yet the centralized treasury payment system has ever been as important as it is now.National economic development can be formed with higher education. And the primary concern of healthy development of education is the reform of socialist market economy requirements. Such budget units has enhanced financial management level, provided critical information for decision making and improved fund running efficiency by using the centralized treasury payment system. Although colleges and universities have got remarkable achievements, it has resulted in many problems day by day. For example, the less autonomously running school for colleges’& universities’, the more complicated accounting calculation and neglecting financing ability exterior of the universities become increasingly obvious. Among the topics are mentioned, the author addresses using the theoretical analysis, practical analysis, and combines the experience and consulting lots of reference. Here several new topics and suggestions are emphasized in order to improve the centralized treasury payment system for colleges and universities.