当前在我国社会主义转型阶段,国库集中支付改革备受关注,不仅关系到事业单位财务工作的有序开展,并且也关系到了社会经济的有效发展。从整体角度分析,现阶段我国大多数事业单位国库集中支付制度与预算会计得到融合发展,且国库集中支付改革对事业单位预算会计造成诸多方面的影响,在文章中笔者着重分析与探究,为单位预算工作指明方向。 At present, in the stage of socialist transformation in our country, treasury centralized payment reform has drawn much attention. It not only relates to the orderly development of public institutions’ financial work, but also relates to the effective development of social economy. From a holistic perspective, in the current stage, the treasury centralized payment system and budget accounting of most institutions in our country have been combined and developed, and treasury centralized payment reform has caused many impacts on the budgetary accounting of institutions. In this paper, the author focuses on analysis and inquiry as the unit Budget work points out the direction.