一、国库集中支付制度的内涵国库集中支付制度是以国库单一账户体系为基础,以健全的财政支付信息系统和银行间实时清算系统为依托,预算单位需要购买商品和支付劳务款项时,由单位提出申请,经国库集中支付机构审核后,将资金通过国库单一账户体系支付给收款人的制度。这一制度的具体做法:一是取消各部门各单位在商业银行开设的预算内和预算外资金支出账户,将这些资金统一集中到各级财政部门在中央银行或经批准的 First, the content of centralized treasury payment system Treasury centralized payment system is based on a single treasury account system, a sound financial payment information system and interbank real-time liquidation system as the basis, the budget unit needs to purchase goods and payment of labor payments, the unit After applying for approval, the system of payment of funds to the payee through the single treasury account system after being audited by the treasury centralized payment institution. The specific practice of this system: First, cancel the various departments and units in the commercial bank opened within the budget and extrabudgetary expenditures accounts, these funds will be unified centralized financial institutions at all levels at the central bank or approved