国库集中收付制度实施十年来,对加强财政性资金的管理,规范和控制各单位的依法收支及进一步落实了《预算法》的要求,起到了预期的效果。但国库集中收付制度也存在预算编制难、用款申请难、用款手续繁等不足之处。本文就此提出相关改进建议。 Ten years after the implementation of the centralized treasury receipt and payment system, it has had the expected effect of strengthening the management of financial funds, standardizing and controlling the various departments’ receipts and payments in accordance with the law and further implementing the requirements of the “Budget Law.” However, the centralized Treasury receipt and payment system also has some problems such as difficulty in preparing the budget, difficulty in applying for funds, and complicated procedures for using funds. This article put forward some suggestions for improvement.