国库集中支付现已成为我国会计支付的主要形式,应用到工作实践后,能有效制止事业单位贪污腐败现象,确保事业单位财务会计工作的顺利开展。本文从国库集中支付的概念入手,对该支付制度对会计核算造成的影响与变化进行分析,并在此基础上重点探讨了基于国库集中支付制度下的会计核算方法,得出了相关结论,供同行参考借鉴。 Centralized treasury payment has now become the main form of accounting payment in our country. After it is applied to practice, it can effectively stop the corruption of institutions and ensure the smooth progress of the financial and accounting work in public institutions. Based on the concept of central treasury payment, this paper analyzes the impact and changes of the payment system on accounting, and on this basis, it mainly discusses the accounting methods based on centralized treasury payment system, and draws relevant conclusions for Peer reference for reference.