一、引言实行国库集中支付,是借鉴和学习国际上发达国家的成功经验从而与国际接轨的必然选择。随着国库集中支付制度改革的深入,财政集中支付的改革逐渐得到各部门、各预算单位的理解和支持,直接支付金额比例呈 I. INTRODUCTION The centralized treasury payment is the inevitable choice to draw lessons from and learn from the successful experience of the developed countries in the world so as to be in line with the international standards. With the deepening reform of centralized treasury payment system, the reform of centralized financial payment has been gradually understood and supported by various departments and budget units. The proportion of direct payment amounts