国库集中支付制度是我国财政资金支出改革的重大举措之一,是国家预算执行和财政管理制度的重大创新。文章从账户管理的变化、财务支付业务难度加大等六个方面分析了实施国库集中支付制度对我国高校会计工作带来的影响,并针对这些影响提出了改进高校会计工作的建设性思考。 The centralized treasury payment system is one of the major measures for the reform of fiscal expenditure in our country. It is a major innovation in the state budget implementation and financial management system. The article analyzes the impact of the implementation of treasury centralized payment system on the accounting work of colleges and universities in our country from the aspects of the change of account management and the increase of the financial payment business difficulty. According to these influences, it puts forward the constructive thinking on how to improve the accounting work in colleges and universities.