笔者认为国库集中支付制度的执行虽取得一定成效,但同时也存在一些急待解决的问题:第一,改革的主体上下不连贯,缺乏业务指导。这次改革在全国大多数地方实行会计集中核算的前提下推行,各地在运行改革的时间安排上出现了不一致。进行改革试点地区的改革方案和业务操作程序都是参 The author believes that the treasury centralized payment system has achieved some success, but at the same time, there are some urgent problems to be solved: First, the main body of reform is not up and down, lack of business guidance. The reform was implemented on the premise that centralized accounting was practiced in most parts of the country, and inconsistencies appeared in the timing of operational reforms. The reform programs and operational procedures in the pilot areas for reform are all parameters