国库集中收付制度是我国财政管理制度的又一项意义深远的重大改革,由于涉及到方方面面的利益关系调整以及法律制度和机构改革问题,建立集中收付制度内容繁杂、任务艰巨。2001年年初以来,各省、市、区、县财政部门纷纷试点,积极探索实行国库集中收付制度的有效模式。总结起来,大致有以下两种 The treasury centralized receipt and payment system is another significant and far-reaching reform of the financial management system in our country. Since it involves the adjustment of interest relations in all aspects and the reform of legal systems and institutions, the establishment of a centralized payment and receipt system has complicated contents and arduous tasks. Since the beginning of 2001, the financial departments of all provinces, cities, districts and counties have tried their best to actively explore effective modes of implementing the treasury centralized payment and receipt system. To sum up, there are roughly the following two