提高国库集中支付效率,是加强财政支出管理,确保财政资金安全、提高资金效益、化解改革矛盾的关键。本文结合福建省三明市推行国库集中支付改革的情况,针对当前面临的主要问题,就如何提高国库集中支付效率的问题提些对策建议。一、提高预算编制和管理水平(一)当前存在的问题。部门预算是国库集中支付的“龙头”和前提。当前部门预算的编制和管理存在的问题有:一是预算编制还比较粗糙。虽然基本支出已相对细化,但项目支出预算仍较为粗放,大部分都还没有细化到具体项目,难以满足国库集中支付管理的要求。二是每年度的部门预算编制较晚,批复下达一般在当年的三、四 Raising the centralization of treasury payment efficiency is the key to strengthening the management of fiscal expenditures, ensuring the safety of financial resources, improving the financial efficiency and resolving the contradictions in the reform. Based on the implementation of centralized treasury payment reform in Sanming City, Fujian Province, this paper proposes some countermeasures and suggestions on how to improve the centralized treasury payment efficiency in the light of the main problems now facing. First, improve the level of budget preparation and management (A) the current problems. The departmental budget is the “leading” and premise for centralized treasury payment. The current departmental budget preparation and management problems are: First, the budget preparation is still relatively rough. Although the basic expenditure has been relatively detailed, but the project expenditure budget is still relatively extensive, most of them have not yet been refined to specific projects, it is difficult to meet the treasury centralized payment management requirements. Second, the annual departmental budgeting is relatively late, with the approval generally given in the three or four of that year