随着我国社会主义市场经济的不断发展,行政事业单位的改革也在不断深化,实行国库集中支付制度是我国财政改革的必然趋势。它的实施与深化对于强化预算管理、完善财政监督机制、防止腐败的发生有着重要的作用。但是,这一制度在实践中还存在一些问题。本文将对存在的这些问题做出分析,并寻找完善行政事业单位国库集中支付的有效途径。 With the continuous development of China’s socialist market economy, the reform of administrative institutions is also deepening. The implementation of treasury centralized payment system is the inevitable trend of China’s financial reform. Its implementation and deepening plays an important role in strengthening budget management, improving financial supervision mechanism and preventing corruption. However, there are still some problems in the practice of this system. This article will analyze these existing problems and look for ways to improve the centralized treasury payment of administrative institutions.