建立国库单一账户体系,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为主要内容的国库集中支付制度是规范行政事业单位收支管理,完善我国财政国库管理制度的客观要求。本文拟对行政事业单位实行国库集中支付中取得的成效及在实施过程中存在的问题作一些分析和探讨。 The establishment of a single treasury account system, direct payment of revenues into the treasury and financial accounts, the expenditure through the single treasury account system to pay goods and services suppliers or money units as the main content of the treasury centralized payment system is to regulate the administrative institutions revenue and expenditure management, Perfecting the Objective Requirement of Our Treasury Treasury Management System. This article intends to make some analyzes and discussions on the achievements made by the administrative institutions in implementing centralized treasury payment and the problems in their implementation.