国库集中支付是市场经济发达国家普遍采用的一种支付方式,本文从国库集中支付的定义出发,引出国库集中支付条件下会计核算的变化,分析该条件下会计核算的问题,并根据这些问题提出行政事业单位会计集中核算制向国库集中支付创新的互补模式。 Centralized treasury payment is a commonly used method of payment in market economy developed countries. Based on the definition of centralized treasury payment, this paper leads to the change of accounting accounting under the condition of treasury centralized payment, and analyzes the accounting problems under these conditions, and based on these issues Centralized accounting system of administrative institutions to focus on treasury to pay for complementary innovation model.