改革开放以来,我国财税体制进行了一系列改革,重点都是调整收入和分配关系,对支出管理制度基本未进行大的革新。但随着国家财政经济形式的发展,传统财政支出体制及其财政支出结构和范围的不合理,已不能满足现代社会发展的要求。因此,加快完善国库集中支付制度,深化财政支出改革,创建适应社会主义市场经济的科学公共财政体制,势在必行。一、国库集中支付制度改革的意义 Since the reform and opening up, China’s fiscal and taxation system has carried out a series of reforms with the emphasis on adjusting the relationship between income and distribution and basically not making major innovations in the expenditure management system. However, with the development of the state’s financial and economic forms, the structure and scope of the traditional fiscal expenditure system and its fiscal expenditure have failed to meet the requirements of the development of modern society. Therefore, it is imperative to speed up the improvement of centralized treasury payment system, deepen the reform of fiscal expenditure and create a scientific public financial system that is suitable for the socialist market economy. First, the treasury centralized payment system reform significance