国库集中支付制度经过多年的实践证明,是一项现代财政管理制度,具有成效显著、运行平稳的特点,是整个预算执行机制和财政资金收付管理的制度性创新。本文首先阐述了推行国库集中支付制度改革对强化预算单位财政带来的新变化,其次,分析了预算单位实行国库集中支付存在的问题,同时,就目前预算单位实行国库集中支付中存在问题的解决建议进行了深入的探讨,具有一定的参考价值。 After many years of practice, treasury centralized payment system has proved that it is a modern financial management system with remarkable achievements and smooth operation. It is an institutional innovation of the entire budget execution mechanism and the collection and payment of financial funds. This paper first elaborates the new changes brought about by the treasury centralized payment system reform to strengthen the fiscal unit, and then analyzes the problems existing in the budgetary unit’s implementation of treasury centralized payment. At the same time, Suggestions for in-depth discussion, with some reference value.