我国的国库集中支付制度自从2001年开始实行以来已经取得了许多重大成果。随着国库集中支付制度的不断完善,它对预算单位的内部控制制度提出了更高的要求。笔者供职于长沙市国库支付中心,对于国库集中支付方式下预算单位内部控制情况有着较为深刻的理解。现依据自己的工作经验,对国库集中支付方式下预算单位内部控制中存在的问题进行了总结,阐述了国库集中支付制度对于预算单位内部控制的影响,并对如何改进预算单位的内部控制制度提出了自己的见解。 China’s centralized treasury payment system has achieved many significant results since its introduction in 2001. With the continual improvement of treasury centralized payment system, it puts forward higher requirements on the internal control system of the budget unit. The author works in the Changsha National Treasury Payment Center, which has a more profound understanding of the internal control of the budget unit under the centralized treasury payment. Based on his own work experience, this paper summarizes the problems existing in the internal control of the budgetary unit under the centralized treasury payment system, expounds the impact of the treasury centralized payment system on the internal control of the budgetary unit, and proposes how to improve the internal control system of the budgetary unit My own opinion