近年来,我国全面推行国库管理制度改革。在我国的财政体系中,国库集中支付制占据重要地位。在国库集中支付制度背景下,行政事业单位开展了使用公务卡结算的支付方式。本文通过简述国库集中支付背景,结合行政事业单位内部控制现状,分析行政事业单位国库集中支付制度下的内部控制的策略。 In recent years, China has fully implemented the reform of the state treasury management system. In our country’s fiscal system, treasury centralized payment system occupies an important position. In the context of treasury centralized payment system, the administrative institutions have carried out payment methods using official card settlement. In this paper, by briefly explaining the background of Treasury centralized payment and combining with the status quo of internal control in administrative institutions, this paper analyzes the strategy of internal control under centralized treasury payment system in administrative institutions.