随着财政管理体制改革的不断深化,人民银行国库部门金融服务的职能不断加强。目前已经形成两种支付模式:即“商业银行支付后与国库部门清算”的间接模式和“国库部门直接与用款单位结算”的直接模式。本文通过对两种模式在资金清算效益、运营成本、国库监督职能、制度配套、支付风险等方面的比较分析,选择适合国库部门的资金支付模式。 With the continuous deepening of the reform of the financial management system, the functions of the financial services of the PBC treasury department have been continuously strengthened. At present, two payment modes have been formed: the indirect mode of “liquidation after commercial bank pays the treasury department” and the direct mode of “settlement of the treasury department directly with the unit of loan.” This article chooses the mode of fund payment that suits the treasury department through the comparative analysis of the two models in terms of capital liquidation benefit, operation cost, state treasury supervisory function, system support and payment risk.