本文探讨国库集中支付制度改革与其他公共支出改革的关系及对预算单位财务工作的影响,提出国库集中支付实施过程中应注意的问题:1、做好宣传、协调及信息反馈等工作;2、根据情况明确财政性资金的使用方向;3、认真做好对账工作;4、对预算单位垫付性资金可通过零余额账户返还。 This paper discusses the relationship between the reform of centralized treasury payment system and other public expenditure reforms and the impact on budgetary unit financial work, and puts forward the following issues that should be paid attention to in the process of treasury centralized payment: 1, doing a good job of propaganda, coordination and information feedback; 2, According to the situation clearly the direction of the use of financial funds; 3, conscientiously do a good job of reconciliation work; 4, the budget unit advance funds can be returned through zero balance accounts.