借鉴国际上市场经济国家普遍采用的国库单一帐户或国库集中收付制度，以集中各预算单位帐户为财政单一帐户、实行资金集中管理为主要内容的财政集中支付制度改革，是财政支出管理方式的一项重大改革，也是完善财政管理体制的重大步骤。但由于这项改革涉及面广，直接影响各部门 Draw lessons from the single treasury account or centralized treasury receipt and disbursement system commonly adopted by countries with market economy in the world, focus on the reform of centralized fiscal payment system focusing on the centralized management of funds, which focuses on the accounts of individual budget units, and is the way of fiscal expenditure management A major reform is also a major step toward improving the financial management system. However, as the reform involves a wide range of issues, it directly affects various departments