Analysis of Treasury Single Account System and Separation of Revenue and Expenditure;

Treasury payment and final accounting is two kind of reform, although they are identical in operating mainstay, accounting object and goal, but according to district financial condition, using treasury payment which on the basis of final accounting is more conforming to the actual situation.

The implementation of centralized treasury receipt and payment system is China s major initiatives in financial management system reform.

Strengthening management of centralized payment of national treasury;

It provides convenience for centralized payment of national treasury, and increase efficiency of payment and standardizes the payment of funds, and also reduces the pressure of working staff .

Research on the Perfection of University National Treasury Centralized Payment Issue;

It s one of the most important reforms of public financial expenditure to establish accounting centralized assessment and national treasury centralized payment system.

Through understanding of accounting centralized assessment and national treasury centralized payment, this paper discusses about the essential difference and internal relation of accounting so as to lay a foundation for implementing national treasury centralized payment.