一、国库集中收付制度的基本内容财政国库管理制度改革的主要内容是建立国库单一账户体系,所有财政性资金都纳入国库单一账户体系管理,收入直接缴入国库和财政专户,支出通过国库单一账户体系支付到商品和劳务供应者或用款单位。国库集中支付,就是改变现行资金层层拨付程序,由财政部门通过国库单一账户体系,采用财政直接支付或财 I. Basic Contents of Central Treasury Receipt and Payment System The main contents of the reform of Treasury Treasury Management System are the establishment of a single Treasury account system. All financial funds are included in the Treasury’s single-account system for management. Revenue is paid directly to treasury and special accounts, The single-account system pays to suppliers of goods and services or money-lending units. Central treasury payment, that is, to change the current procedures for the allocation of funds at the level of Treasury by the Treasury through a single account system, the use of direct financial payment or money