实行国库集中支付,其实质就是将政府所有财政性资金集中在国库或国库指定的代理行开设的账户,同时所有财政支出均通过这一账户进行拨付,以进一步提高财政资金支出的透明度,提高财政资金使用效益。国库集中支付管理制度的改革取得了一定的进展和成效,但随着改革的深入也出现了一些值得我们进一步探讨和解决的问题。 In essence, treasury treasury payment is made by concentrating all the fiscal funds of the government on accounts designated by treasury or treasury agency. At the same time, all fiscal expenditures are appropriated through this account to further improve the transparency of fiscal expenditures and increase the financial Use of funds efficiency. Some tremendous achievements and achievements have been made in the reform of treasury centralized payment management system. However, with the deepening of the reform, some issues deserving our further discussion and resolution have emerged.