国库集中支付是党的十五届六中全会明确要在全国推行的,是以国库单一账户体系为基础,以健全的财政支付信息系统和银行间实时清算系统为依托的一种现代财政国库管理制度。国库集中支付制度也称国库单一账户制度,是市场经济国家普遍实行的行之有效的国库管理制度。它以国库单一账户体系为基础,所有财政收入都通过该账户体系直接缴入国库或财政专户,所有财政支出都在支付行为发生时,通过该账户体系以直接支付和授权支付方式 Centralized treasury payment is the Party’s Sixth Plenary Session of the Fifteenth explicitly to be implemented throughout the country, is based on a single treasury account system, a sound financial payment information system and interbank real-time liquidation system as the basis of a modern treasury management system. The centralized treasury payment system, also known as the treasury single account system, is an effective treasury management system universally practiced in market economy countries. It is based on a single account system of the treasury and all the fiscal revenues are directly contributed to the treasury or financial special accounts through the account system. All financial expenditures are paid through the account system through direct payment and authorization of payment