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随着公共财政体系的逐步建立,我国财政资金管理方式也发生了巨大变化,基本确立了以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的现代国库管理制度,财政管理水平和财政资金使用效率不断提高。本期专题从不同角度反映了近年来国库管理工作取得的显著成效,也对继续完善改革做了重点探讨。
With the gradual establishment of the public finance system, tremendous changes have taken place in the management of the treasury funds in our country. A treasury management system based on a single treasury account system and a centralized treasury collection and payment system has been basically established. Treasury administration The level and the efficiency of the use of financial resources continue to improve. This special issue reflects from different angles the remarkable achievements made in treasury management in recent years and also focuses on the continuous improvement of the reform.