财政国库管理制度改革至今,国库集中支付方式全面实施推行,其改变了原先资金层层拨付程序,由财政部门通过国库单一账户体系,采用财政直接支付或财政授权支付方式,将资金支付到收款人或用款单位账户,大大加强了对财政资金的监督管理。但改革初期必定有诸多问题存在,如对支付方式认识不够,财政部门与预算单位、代理银行、收款单位等等各方亦存在一定的矛盾,有待于在今后的财政管理工作中不断地改进与完善。 Since the reform of the treasury treasury management system, treasury centralized payment has been fully implemented and implemented, which has changed the original procedures for disbursement of funds by the treasury department through a single treasury account system, using direct financial or financial authorization to pay, the funds paid to the collection People or money units account, greatly strengthened the supervision and management of financial funds. However, there must be many problems in the early stage of reform. For example, there is not enough understanding of the methods of payment. There are also some contradictions between the financial departments and budgetary units, the agency banks, the collection agencies and so on. The pending financial management work needs to be continuously improved And perfect.