本文从县级国库集中收付制度改革和行政单位绩效考核两者入手,首先分析了当前县级国库集中收付制度改革困境,再提出加强县级收付制度改革的发展方向,将收付制度的改革效果引入行政单位绩效评价体系当中,既能验证收付系统的实效,又能促进行政单位有效管理财务的双赢局面。 This article starts from the centralized treasury receipt and payment system reform and the administrative unit performance assessment at the county level. First, it analyzes the current predicament of the county treasury centralized payment system reform, and then proposes the direction of strengthening the county payment system reform. The introduction of the reform effect of the performance evaluation system of the administrative units, both to verify the effectiveness of payment and receipt systems, but also to promote the effective management of financial institutions, a win-win situation.