将国库账目集中起来,创建统一的账户系统,将所有的资金缴纳与下拨都由这个统一的账户系统负责,这是一种新型的国家财政改革,其改革了国家财政资金的收支模式以及账户的开设方式,这一改革会涉及到国家与各单位的财会制度的改变,特别是预算管理会受到重大影响,各单位要想适应改革需要,就要全面革新自身的预算会计制度,从财政账户设置、账目核算以及处理等方面进行全新的改革。本文从这些方面深刻分析了国库集中支付制度改革对单位预算会计的影响。 Centralizing the treasury accounts, creating a unified account system, and placing all the funds in and out of the system are the responsibility of this unified account system. This is a new kind of national fiscal reform that has reformed the pattern of revenues and expenditures of state funds and The opening of the account, this reform will involve changes in the state and the units of the accounting system, especially budget management will be a significant impact, the units in order to meet the needs of the reform, it is necessary to completely reform its own budget accounting system, from the financial Account settings, accounting and accounting and other aspects of a new reform. From these aspects, this article profoundly analyzes the impact of the treasury centralized payment system reform on the unit budget accounting.