国库集中支付与行政事业单位的内部控制的联系非常密切,甚至一些内容有异曲同工之效。当前,国库集中支付制度实施时间不长,对行政事业单位的内部控制促进效果不够显著,从而导致行政事业单位的资金运作并没有想象之中理想。本文阐述了国库集中支付对行政事业单位内部控制的重要影响,进而分析具体存在的问题并找出合理的改进建议。 Treasury centralized payment and administrative institutions of internal control are very close, and even some of the same effects. At present, the treasury centralized payment system is not implemented for a long time, and the effect of promoting the internal control of the administrative institutions is not significant enough. As a result, the capital operation of the administrative institutions is not ideal. This article expounds the important impact of centralized treasury payment on the internal control of administrative institutions, and then analyzes the specific problems and find out reasonable suggestions for improvement.