摘要:所謂國庫集中收付就是指對預算資金的征收、撥付、使用、清算全過程的監控制度，即所有的財政性資金全部集中到財政國庫單一賬戶，并規定所有的財政支出必須由財政國庫部門直接支付和授權支付。十年前，隨著社會主義市場經濟和公共財政框架的建立，財政改革的重點逐步轉到收支管理改革上來，但由于理論上、認識上的不足，以及利益調整、制度重塑等難度加大，財政收支管理改革處于各方關注，大力改革實踐時期。財政管理體制的重要組成部分之一就是財政國庫管理制度，十年來，怎樣建立科學、系統、規范、高效的國庫集中收付新機制，成為建立公共財政的一個全新的研究項目。

　　　目前，我國很多專家學者都對我國財政國庫集中收付制度改革中存在的問題及完善對策方面做出了相關的理論研究與實證研究?；谪斦鴰旒惺崭吨贫雀母锏囊陨夏康暮鸵饬x，本文在回顧和總結云南省十年財政國庫集中收付制度相關改革和成功經驗的同時，提出合理化意見和建議，希望本文的寫作能對財政國庫集中收付制度改革提供理論參考及策略指導。

關鍵詞：財政國庫集中收付；相關改革；改革成效；改革的啟示

Abstract:The national treasury centralized payment refers to the monitoring system of the whole process of budget fund including collection, payment, using and auditing, named that all the financial capital is collected to the financial treasury single account, and stipulates that all the financial expenditure must be direct payment and authorized payment of the Treasury Department. Ten years ago, with the establishment of the socialist market economy and the public finance framework, the emphasis of the financial reform gradually turned to the fiscal revenue and expenditure management reform. But because of the lack of theory and understanding, and the increasing difficulties of interest adjustment and institutions' reestablishing, the fiscal revenue and expenditure management reform is being concerned widely and practiced energetically. Fiscal administration system is one of the most important parts of treasury management system. For over a decade, how to set up a new national treasury centralized payment system of being scientific, systematic, standardized and efficient has become a new research project of establishing public finance.

　　At present, many expert and scholars in our countries have made relative theoretical researches and empirical researches on the existing problems and improving policies of the reform of the national treasury centralized payment system. Based on the above purposes and meanings, this paper reviews the ten years’ reform process and summarizes the successful experiences of this system, and then provides reasonable opinions and suggestions. The author hope that this paper can offer some theory references and strategies for the reform of the national treasury centralized payment system.

Keywords: the national treasury centralized payment; related reform; reform achievements; reform revelation