当前我国国库集中支付制度改革存在着资金支付违规、信息系统建设相对滞后、操作效率低下、预算编制、政府采购与国库集中支付制度相脱节等问题,其根源在于不完善的行政事业单位内部控制制度,因此,应当从内部控制角度着手,完善我国的国库集中支付制度。 At present, there are some problems in China’s treasury centralized payment system reform, such as irregular payment of funds, lagging behind in the construction of information system, inefficiency in operation, budget preparation, government procurement and the centralized treasury payment system. The root cause lies in the imperfect internal control system of administrative institutions Therefore, we should start from the perspective of internal control and improve the centralized treasury payment system in our country.