我国一直实行的是国库分散收支制度,这一制度使得国库资金使用效率低下,监督不健全,官僚腐败现象严重。随着我国公共财政的建立与改革,国库分散收支制度到了不得不改的地步,而国外比较规范的国库收支制度一般都是集中收支制度。因此,借鉴国外先进经验,结合本国国情建立一套自己的国库集中收支制度已成 China has been implementing the decentralized revenue and expenditure of the state treasury system, which makes the treasury funds use inefficient, imperfect supervision, bureaucratic corruption is serious. With the establishment and reform of public finance in our country, the system of decentralized revenues and expenditures of the state treasury has to be changed. However, the system of receipts and payments of treasuries in foreign countries is generally centralized. Therefore, drawing on advanced foreign experience and combining with our own national conditions, we have set up our own system of centralized revenue and expenditure for treasuries