国库集中支付制度,就是指政府将所有财政性资金都纳入国库单一账户体系管理,收入直接缴入国库或财政专户,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。逐步建立和完善以国库单一账户体系为基础,资金缴拨以国库集中支付为主要形式的财政国库管理制度,是今后一个时期财政改革的重点之一,也是加强财政支出管理的一项核心内容。 Treasury centralized payment system refers to the government will all financial funds into the treasury single account system management, income directly into the treasury or financial accounts, the expenditure through the treasury single account system to pay goods and services suppliers or money units. The gradual establishment and improvement of a treasury management system based on a single treasury account system with centralized payment of treasury funds as the main form of financial treasury management system will be one of the focuses of fiscal reform in the coming period and will also be a core element of strengthening the management of fiscal expenditures.