国库现金管理是指在确保财政国库现金支付需要的前提下,按照安全性、流动性、收益性的原则,有效利用国库现金,实现国库现金余额最小化和投资收益最大化的一系列财政管理活动,是衡量国库管理水平高低的关键因素之一。新预算法明确将“国库现金管理”相关规定纳入其中,开展国库现金管理成为各级财政国库部门的法定职责。库底目标余额管理是国库现金管理的基础,其关键是确定一个最佳的国库现金持有量,为国库现金管理提供可操作的 Treasury Cash Management refers to a series of financial management activities that ensure the cash balance of the Treasury and maximize the return on investment, under the premise of ensuring the cash payment needs of the treasury, according to the principles of safety, liquidity and profitability, making effective use of treasury cash, Is one of the key factors to measure the level of treasury management. The new budget law explicitly incorporates relevant provisions of “Treasury Cash Management”, and the treasury cash management has become the statutory duty of treasury departments at all levels of finance. Treasury target balance management is the foundation of treasury cash management, the key is to determine an optimal treasury cash holdings, to provide treasury cash management operations