国库集中收付制度是对财政资金实行集中收缴和支付的现代国库管理制度。我国财税体制曾进行过几次重大的改革,但由于受各种条件的限制,以往改革的重点大多是在财政收入方面,而财政支出管理中存在的问题十分突出。目前我国的财政性资金缴库和拨付方式 The centralized treasury collection and payment system is a modern treasury management system that focuses on the collection and payment of financial funds. However, due to various conditions, most of the reforms in the past focused on fiscal revenue while the problems in the management of fiscal expenditures were prominent. At present, China’s financial funds to pay and appropriation