国库集中统一收支,是国家财政制度建设的重要课题。然而,在现实中,实际运作存在技术上的很多问题。例如,谁对资金的使用进行审核?小额采购如何不走现金而走帐户?这两个关键性的问题不解决,国库集中统一收支就难以真正执行。本论文正是从执行技术上,提出国库集中统一收支的具体流程和小额采购的帐户形式,从而为国库收支提供有价值的建议。 Treasury centralization and reorganization of revenue and expenditure is an important issue for the construction of national financial system. However, in reality, there are many technical problems in actual operation. For example, who reviews the use of funds, and how do small purchases go without taking cash? These two key issues are not resolved and it is difficult for the treasuries to be centrally unified in terms of revenues and expenditures. This paper is from the implementation of technology, the Treasury proposed a unified process of centralized revenue and expenditure and the form of small purchases account, so as to provide treasury treasury income and expenditure advice.