The unifying revenue and expenditure of national treasury is an important subject of the institutional improvement of the state finance.

The system of central collecting and distributing of treasury, which is based on single account treasury system, is the shortened form for administration system of financial treasury, in which the collecting and distributing of fund is mainly in the form of central collecting.

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.

Department budget and treasury concentrated payment are two key areas of reform in the financial system of China during recent years.

Carrying out treasury concentrated payment system in higher education institutions is a significant measure, which will contribute to resolving the problems existing in public expenditure administration fields.

By combining the national treasury centralized payment system and the centralized accounting system,this thesis aims to absorb the centralized accounting as an important component in the supervision field of national treasury centralized system.

The National Treasury Centralized Payment System carrying out for several years in the Market Economy country is a sort of governmental finance capital management system.