国库集中支付制度改革从根本上改变了财政资金拨付方式,极大提高了财政资金集中度和资金效率。但财政资金管理从分散管理变为集中管理,财政资金风险也随之从分散转为高度集中。因此,财政资金的风险管理和防范就愈发显得重要。一、国库集中支付中主要风险及其成因防范和管理国库集中支付风险,首先需识别各类风险。风险可能来源于参与集中支付的各个相关方。国库集中支付中的风险可以分为四类:(一)信息系统风险。信息系统 The treasury centralized payment system reform fundamentally changed the way of allocating financial funds, which greatly enhanced the concentration of financial funds and the efficiency of capital. However, the management of fiscal funds has shifted from decentralized management to centralized management, and the risk of fiscal funds has shifted from decentralization to highly centralized. Therefore, the risk management and prevention of financial funds have become more and more important. First, the central treasury centralized payment of major risks and their causes To prevent and manage treasury centralized payment of risks, we must first identify all types of risks. Risks may come from all parties involved in centralized payments. The treasury centralized payment of risk can be divided into four categories: (a) information system risk. Information system