国库集中支付业务是对我国财政支出从分配预算、下达额度、拨付资金、会计处理、银行清算等各个程序进行规范化的操作过程。国库集中支付业务不仅是我国财政支出管理的基础工作,同时也对提高财政管理效率、推进财政国库改革制度具有重要的作用。本文结合我国的现实情况,阐述我国国库集中支付业务的会计核算及监管。 Treasury centralized payment service is to standardize the operation of our fiscal expenditure from the allocation of budget, the amount of disbursement, funds allocated, accounting treatment, bank liquidation and other procedures. Treasury centralized payment service is not only the basic work of China’s fiscal expenditure management, but also to improve the efficiency of financial management, promote the treasury reform system has an important role. This article, combined with the reality of our country, expounds the accounting and supervision of China’s treasury centralized payment business.