国库现代化支付系统的运行,大大提高了财政资金的使用效率,但同时也加大了国库资金风险防范的难度。如何顺应改革,确保国库在直接参与支付系统后的国库资金安全,是现阶段国库工作亟待解决的问题。国库资金存在四类风险(一)资金清算风险。长期以来,由于国库部门的资金划转都是通过会计营业部门,国库人员对国库资金清算风险的认识存在不足,习惯于传统意 The operation of the treasury’s modern payment system has greatly increased the efficiency of the use of fiscal funds, but has also made it more difficult to prevent the treasury funds from risks. How to comply with the reform and ensure that treasury funds in the state treasury directly participate in the payment system is an issue to be solved urgently for the Treasury at this stage. Treasury funds exist four types of risk (A) the liquidation risk. For a long time, due to the transfer of funds by the treasury department are through the accounting department, treasury staff treasury fund clearing the existing understanding of the lack of risk, accustomed to the traditional meaning