国库集中支付制度和政府采购制度在整个国家预算体系和财政支出中占有很重要的位置,二者的改革也是我国预算体系改革的重要内容。而且,二者不是毫不相干,而是通过预算单位的购买支出紧密联系在一起的。本文阐述国库集中支付制度下政府采购过程中可能会出现的一个问题,即采购实体和国内供应商的合谋,按后对相和歌问题产生的原因从几个方面进行阐述,最后提出一些解决的对策。 The treasury centralized payment system and government procurement system occupy a very important position in the entire national budget system and financial expenditure. The reform of both is also an important part of the reform of China’s budget system. Moreover, the two are not irrelevant, but are closely linked through the expenditure incurred by the budgetary unit. This article elaborates a possible problem in government procurement process under the centralized treasury payment system, that is, the conspiracy between the procuring entity and the domestic supplier, and then elaborates on the reasons for the phase-by-issue retribution issue from several aspects, and finally puts forward some countermeasures .