国库集中支付制度是市场经济国家普遍实行的现代国库管理制度,由政府财政部门对所有政府性收支实行集中收缴和支付的管理制度,通过国库单一账户对财政性资金进行集中管理,因此也称为国库单一账户制度。2001年国务院通过了财政部提出的《财政国库管理制度改革试点方案》,标志着我国国库 The centralized treasury payment system is a modern treasury management system commonly practiced in market economy countries. The government treasury department collects and pays all government revenues by centralized collection and payment, and centrally manages the treasury funds through a single treasury account. Therefore, For the treasury single account system. In 2001, the State Council approved the “Pilot Program for the Reform of the Treasury Management System of Treasury” proposed by the Ministry of Finance, which marked the treasury of our country