国库集中支付制度作为政府支出管理的重要手段和改革预算执行的必要保障,是建立公共财政框架的一大基石。然而,目前我国财政支出管理方面的矛盾和问题非常突出,已经严重影响到政府对财政资金的支配能力和使用效率,危害到整个财政体系的健康运行。因此,改革传统的分散支付制度、实行国库集中支付制度势在必行。一、实行国库集中支付制度是一个系统工程1.国库集中支付以明确政府职能为首要前提。整个政府预算管理体制的建立是以划分政府和市场各自的职能为基础的。只有明确了政府在国家事务和社会经济生活中的角色,才能确定政府应该通过税收、使用费、发行 Treasury centralized payment system as an important means of government expenditure management and reform of the implementation of the necessary guarantees of the budget is to establish a major cornerstone of the public financial framework. However, at present, the contradictions and problems in the administration of fiscal expenditures in our country are very prominent. The government’s ability to control and utilize the financial funds has seriously affected the healthy operation of the entire financial system. Therefore, it is imperative to reform the traditional decentralized payment system and implement the treasury centralized payment system. First, the implementation of centralized treasury payment system is a systematic project 1. Treasury centralized payment to clear government functions as a prerequisite. The entire government budget management system is based on the division of government and market functions based on their own. Only by clarifying the government’s role in state affairs and social and economic life can we confirm that the government should issue taxes, royalties and issues