会计集中核算与国库集中支付两种制度都是为了有效监督党政机关事业单位财政资金使用的合法合理性而先后提出来的,两种制度从不同侧面对预算单位财政资金的使用加强监督,以提高财政资金使用效益,从制度上预防和遏制腐败,笔者认为两种制度都是由各级财政部门负责实施,可以融为一 Both the accounting centralized accounting and the treasury centralized payment system have been put forward in order to effectively supervise the legitimacy and rationality of the use of financial funds by the organs of government and public institutions. The two systems strengthen the supervision of the budgetary unit’s financial funds from different aspects Improve the efficiency of the use of financial funds, prevent and contain corruption systematically, and I think both systems are implemented by the financial departments at all levels and can be integrated into one