实行国库集中支付制度不仅是市场经济国家的通行做法,也是解决我国现行支出管理制度中问题的一项重要措施。作为财政资金使用大户的教育系统,要平稳实现会计集中核算到国库集中支付的转轨,并不是水到渠成的事情,许多学校在思想认识、预算编制和执行、财政资金支付方式上还存在很多问题,迫切需要解决。 The implementation of centralized treasury payment system is not only a common practice in market economy countries, but also an important measure to solve the problems in the current expenditure management system in our country. As an education system with large fiscal funds, it is not a matter of time before many of the schools make the transition from centralized accounting to centralized treasury payment. Many schools still face many problems in terms of ideological understanding, budgeting and implementation, and the payment of financial funds. Need to solve.