在当前的公共财政改革以及会计制度改革热潮中,会计集中核算以及国库集中收付两大制度是最为重要的组成内容,将这两种制度有机融合可产生协同作用,使会计集中核算制度以及国库集中收付制度的作用发挥到极致,有利于实现公共财政的规范化、制度化、有序化管理。文章分别介绍了会计集中核算制度与国库集中收付制度的重要意义,并提出了实现两者高度融合的建议。 In the current reform of the public finance and the upsurge of the reform of the accounting system, the centralized accounting of accounting and the treasury centralized receipt and payment are the two most important components. By organically integrating these two systems, synergies can be found between the system of central accounting accounting and the treasury Centralized collection and payment system to play the role of the extreme, is conducive to achieving the standardization of public finance, institutionalized and orderly management. The article separately introduced the accounting centralized accounting system and the treasury centralized receipt and payment system of great significance, and put forward to achieve a high degree of integration between the two proposals.