国库集中支付是一种有效的财政资金管理制度,在科研事业单位被纳入预算改革范围后,一度也形成了一套预算管理办法,但随着国库集中支付的深入,如何进行深层次的改革,使所行的预算管理办法能与国库集中支付制度和单位实际相结合,还存在诸多理论和实践问题,文章就此做一深入探讨。一、国库集中支付下科研事业单位预算管理现状 Centralized treasury payment is an effective financial capital management system. Once the research institutes were included in the scope of budget reform, a set of budget management measures was once formed. However, with the deepening of Treasury centralized payment, how to carry out deep reform, So that the budget management approach can be combined with the centralized treasury payment system and the actual unit, there are still many theoretical and practical issues, the article to do an in-depth discussion. First, the Treasury centralized payment of scientific research institutions under the status of budget management