近些年来,随着市场经济体制改革的不断发展与深化,促进了会计制度改革的不断进步。国库集中支付支付的实施是会计改革中一项重要的内容,以国库单一账户为基础,在此基础上实现以国库集中收付为主要形式的国库管理制度,在提高会计核算效率、加强资金管理等方面发挥了十分重要的作用,也对现代会计核算工作产生了一定的影响。本文就主要针对国库集中支付制度下的会计基础工作的相关问题进行简单的探讨。 In recent years, with the continuous development and deepening of the market economy system reform, the continuous progress of the accounting system reform has been promoted. Treasury centralized payment and payment of accounting reform is an important part of a single account based on the Treasury, on the basis of which to achieve treasury centralized receipt and payment as the main form of treasury management system, improve accounting efficiency, strengthen capital management Has played a very important role, but also on the modern accounting work had a certain impact. This article mainly focuses on the treasury payment system under the basic accounting issues related to a simple discussion.