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国库集中支付制度是财政管理制度的一项重大改革,其主要内容是改变现行的财政资金层层拨付的程序,将所有财政性资金都纳入国库单一账户体系管理。支付款项时,由预算单位提出申请,经规定审核机构(国库集中支付执行机构或预算单位)审核后,分别采用财政直接支付和财政授权支付的方式,由财政国库支付中心通过国库单一账户体系将财政资金直接支付到商品和劳务供应者或用款单位。这一改革
The central treasury centralized payment system is a major reform of the financial management system. Its main content is to change the procedures for the disbursement of the current treasury funds and to include all the fiscal funds in the treasury’s single-account system. When the payment is made, the application by the budgetary unit shall be submitted to the auditing agency (central treasury payment implementing agency or budget unit) for examination and approval, respectively, by means of direct financial payment and financial authorization payment by the treasury payment center through the Treasury Single Account System Financial funds are paid directly to suppliers of goods and services or money-taking units. This reform