国库集中支付制度是指建立国库单一账户体系为基础,资金的缴拔以国库集中支付为主要方式的财政资金管理制度。其目标是进一步优化管理,最终实现现代财政国库管理制度。我国从2001年开始改革试点,历经近10年时间的发展,截止目前,中央及36个省、单列市及自治区已全面实施了改革,部分地市及区县也不同程度地实施了此项改革工作。但笔者发现,改革实施过程中,各地由于具体情况的不同,实施方案也做了一些调整及变通,虽然解决了一些实际问题,但有的已影响到了改革成效的发挥,甚至形成了新的安全隐患,背离了实现现代国库管理制度的目标取向。为此,怎样进一步完善国库集中支付改革,本文拟从机构设置、预算管理、动态监控机制 Treasury centralized payment system refers to the establishment of a single treasury account system as the basis for the withdrawal of funds to the Treasury centralized payment as the main form of financial capital management system. Its goal is to further optimize management and ultimately realize the modern treasury management system. Since 2001, China started its reform pilot program. After nearly 10 years of development, so far, the Central Government and 36 provinces, cities specifically designated in the country and autonomous regions have fully implemented the reform. Some cities, districts and counties have implemented this reform to varying degrees jobs. However, I found that in the process of reform and implementation, some adjustments and modifications have also been made to the implementation plan due to different situations in various places. Although some practical problems have been solved, some have affected the effectiveness of the reform and have even created new security Hidden danger, deviated from the goal of realizing the modern treasury management system. To this end, how to further improve the treasury centralized payment reform, this article from the institutional settings, budget management, dynamic monitoring mechanism