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What are the principles and contents of payment system reform?
One. fundamental principle
1 actively and steadily implement the reform. Carrying out the centralized treasury payment system in an all-round way is the directional requirement of the state for the reform of the fiscal treasury management system. We should explore the transition of centralized accounting with a positive attitude and gradually implement the centralized payment system of the state treasury.
At the same time, this work is policy-oriented, involving a wide range and complicated. Prudent implementation steps should be taken to prepare for the reform of the centralized treasury payment system in advance, so as to avoid large fluctuations in the implementation process and affect the overall process of the transition work.
2. Ensure the safe and efficient operation of funds. Put the whole process of financial fund payment under effective supervision and management to ensure the safety of funds; It is necessary to change the entity fund account of the accounting center into a zero-balance account, so as to ensure that the financial funds are concentrated in the national treasury (financial special account) deposit before the specific behavior of the budget unit occurs, and give full play to the efficiency of the use of financial funds.
It is necessary to reasonably set up the application and payment procedures for financial funds, simplify intermediate links as much as possible, reduce repetitive work, improve work efficiency, and ensure that budget units can use funds more conveniently and quickly after transformation.
Second, the reform content
The main content of the reform of centralized treasury payment system is to establish a single treasury account system, through which all financial expenditures are distributed to recipients (goods and services providers) or users by direct payment or authorized payment.
Guiding ideology:
The guiding ideology of the reform of centralized treasury payment system is to actively explore and steadily implement the transition from centralized accounting to centralized treasury payment system in accordance with the requirements of the Ministry of Finance on the reform of fiscal treasury management system and the actual situation at the county level in our province.
Gradually establish a modern treasury management system based on the treasury single account system, with centralized treasury payment as the main form of fund payment, promote financial management according to law, standardize fund operation, strengthen fund supervision, and improve the efficiency and efficiency of fund use.
The centralized treasury payment system and the centralized treasury payment system are isomorphic to form the centralized treasury payment system. The centralized treasury receipt and payment system means that all the financial funds managed by the government are incorporated into the treasury single account system, the income is directly paid into the treasury or financial special account, and the expenditure is paid to the providers or users of goods and services through the treasury single account system.
Refer to the above content: Baidu Encyclopedia-Treasury Centralized Payment System
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