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0引言随着国库集中支付制度改革的深入,纳入国库集中支付的预算单位和财政资金也快速增长,对财政资金支付的安全性及效率要求越来越高。而现有国库集中支付管理制度和信息化方面存在一些缺陷和不足,主要表现在各级财政、人民银行、代理银行及预算单位间的资金支付和账务处理环节,主要是采用人工每日传递纸质凭证和电子文件的管理模式,造成财政资金支付效率较低。同时系统关键岗位缺少防抵赖、防泄漏技术等安全措施,给
0 Introduction With the deepening reform of treasury centralized payment system, the budgeted units and financial funds included in treasury centralized payment also increase rapidly, and the requirements on the safety and efficiency of payment of treasury funds are getting higher and higher. However, there are some shortcomings and shortcomings in the existing treasury centralized payment management system and informationization, which are mainly manifested in the payment of funds and the accounting treatment of the financial departments at various levels, the PBC, the agency banks and the budgetary units, mainly using manual daily delivery Paper vouchers and electronic documents management mode, resulting in less efficient payment of financial resources. At the same time the system key positions lack of non-repudiation, anti-leakage technology and other security measures to