在国库集中支付制度下,资金收付方式日渐规范,收付效率明显提高,财政监督作用明显加强。但是,由于缺乏完善的财政监督制约机制,在资金收付过程中,违规操作时有发生,财政监督职能落实不到位及监督效率低下的现象频频发生,因此,解决好财政监督问题是深化国库集中支付改革的关键。 Under the treasury centralized payment system, the ways of fund collection and payment are increasingly standardized, the efficiency of collection and payment is obviously raised, and the function of financial supervision is obviously strengthened. However, due to the lack of a sound mechanism of financial supervision and control, irregularities occur frequently during the collection and payment of funds, the failure to implement the financial supervision function and the inefficiency of supervision frequently occur. Therefore, solving the problem of financial supervision is to deepen the focus of the treasury Pay the key to reform.