国库集中支付制度改革是推进财政科学化精细化管理、提高政府宏观调控能力的重要举措。会计集中核算则是通过改变会计业务处理流程,以达到提高会计信息质量、提高资金使用效益的目的。笔者作为改革的亲历者和实践者,对县级国库集中支付改革过程中出现的问题,提出相应的见解。 The treasury centralized payment system reform is an important measure to promote the scientifically refined management of finance and improve the government’s macro-control ability. Accounting centralized accounting is by changing the accounting business processes to achieve the purpose of improving the quality of accounting information and improve the efficiency of the use of funds. As witnesses and practitioners of the reform, the author puts forward corresponding opinions on the problems that arise in the course of centralized payment reform at the county level.