国库集中支付是一项重要的财政改革措施,是政府将所有财政性资金都纳入国库单一帐户体系管理,通过国库单一帐户体系支付到商品和劳务供应者或用款单位。财政授权支付是国库集中支付的一种重要形式。随着改革的不断推进,国库集中支付方式实现了财政动态监控,提高了预算执行透明度,大多数违规和不规范操作问题得到了有效遏制。但对授权支付这部分资金的管理仍存在一些问题应引起重视,笔 Treasury centralized payment is an important measure of fiscal reform, the government will be all financial funds into the treasury single account system management, through the treasury single account system to pay goods and services suppliers or money units. Financial authorization payment is an important form of centralized treasury payment. With the continuous reform, treasury centralized payment methods have realized the dynamic monitoring of finance, raised the transparency of budget execution, and most of the problems of irregularities and irregular operations have been effectively checked. However, there are still some problems in the management of the authority to pay for this part of the funds, which should be emphasized