Study on Treasury Centralized Payment System Reformation for Taishan District of Taian City
|Keywords||public finance centralized treasury payment system reformation problems solutions|
The end of the century, China began the implementation of public finance framework based public expenditure reform, including national treasury centralized payment reform, reform of departmental budgeting and government procurement reform. Among them, the national treasury centralized payment reform is an important part of public expenditure reform one. Treasury centralized payment reform for the reform of departmental budgeting and implementation of government procurement reform to provide strong protection, but also will promote the deepening of reform of departmental budgeting. The objectives of the reformation is to establish a single treasury account system, to achieve the financial funds revenue and expenditure centralized management, and let financial funds to play a "bringing a heavy fist out of a light one" role.This use of public finance theory and principal-agent theory to demonstrate the theory of centralized treasury payment, while drawing on centralized treasury payment system on domestic and international academic research to explain the implementation of centralized treasury payment system is the inevitable result of social and economic development. On this basis, taking emphatically the Taishan district treasury centralized payment reformation development and experience as an example. From the grass-roots financial characteristics and reformation Background starting, compared before and after implementation of centralized treasury payment system,come to include the effect of three aspects, namely:to improve the level of financial capital movement, and enhance financial oversight functions and to promote the drafting of departmental budgets. At the same time, this article combined with the urgent problems, further analysis of the problems that led to the formation of deep-seated reasons, such as:public finance thinking is not unity, lack of local financial resources and the existing public budget requirements of a centralized treasury payment system and hard docking. This article attempts to enhance the reform efforts to improve local financial resources available and improve the supporting system, and other areas, finding the right solution, in order to further improve the national treasury centralized payment reform to provide a reference value.The innovation of this paper:first, the object of study is the district level centralized treasury payment reformation. Studying of treasury reformation previous is mostly standing on a macro point of view, while district level government studying at the lowest level of national policy implementation is less. This text takes Grass-roots financial status of treasury centralized payment reformation as a basis, such as local financial stress, such as the status quo expenditure increased year by year etc, focusing on results achieved in the reformation, proposing the being problems and solution. Secondly, this article from the participator in the grassroots financial treasury reformation angle to propose valuable suggestions at currently Taishan district treasury centralized payment reformation. Such as, improvement of departmental budgets, improve supervision treasury centralized payment mechanism.