国库集中支付制度,就是由国库对行政事业单位所有的收入进行集中管理,统一收支。文章主要针对当前行政事业单位实行国库集中支付制度的现状,分析其作为政府支出管理的重要手段和改革预算执行的必要保障。 Treasury centralized payment system, that is, from the treasury to the administrative institutions all the revenue centralized management, unified revenue and expenditure. The article mainly aims at the status quo of central government treasury centralized payment system in present administrative institutions, and analyzes its important guarantee as the government expenditure management and the necessary guarantee to reform budget execution.