国库集中收付制度是我国财政国库管理体制改革的核心,是建立社会主义市场经济体制下公共财政框架的有机组成部分,其基本内容是国库单一账户体系。建立现代财政国库管理制度,是加强财政资金管理,提高资金使用效益的根本性措施,具有重大的政治意义、经济意义和社会意义。如何实事求是、解放思想,适应和推动这一深刻的变革,尽快建立社会主义公共财政体制框架,就有必要对国库集中收付制度做进一步深刻的 The centralized treasury receipt and payment system is the core of China’s fiscal treasury management system reform and an integral part of establishing a public financial framework under the socialist market economic system. Its basic content is the treasury single account system. The establishment of a modern treasury treasury management system is a fundamental measure to strengthen the management of treasury funds and enhance the efficiency of the use of funds. It has great political, economic and social significance. How to seek truth from facts, emancipate the mind, adapt to and promote this profound change, establish a socialist public financial system as soon as possible, it is necessary to further deepen the centralized treasury payment system