国库集中支付是我国进行财政体制改革的重要表现,它不仅使部门预算更加科学化、透明化,而且使得预算不再流于形式,有效的落到实处。近年来,预算管理的相关办法在不断的修改调整,其主要目的之一就是更好的适应国库集中支付制度,但是,纵观预算单位管理实践与理论研究,关于两者的结合研究鲜有涉及到影响层面。为此,本文基于对国库集中支付与预算管理的内涵等基本阐释,着重梳理国库集中支付制度下预算管理的变化,并提出提升部门预算管理水平的具体措施。 Centralized treasury payment is an important manifestation of China’s reform of the financial system. It not only makes departmental budgets more scientific and transparent, but also makes the budget no longer formal and effectively implemented. In recent years, the related measures of budget management are being constantly revised and adjusted. One of the main purposes of the budget management is to better adapt to the treasury centralized payment system. However, a review of management practice and theoretical research of budgetary units rarely involves the combination of the two To the impact level. Therefore, based on the basic explanation of the connotation of Treasury centralized payment and budget management, this paper focuses on the changes of budget management under the centralized treasury payment system and puts forward specific measures to improve the departmental budget management.