当前,财政国库管理制度改革正处于关键时期。从理论和实践方面进一步提高对国库管理制度改革的认识,研究探讨深化改革的思路和措施,对于加快改革步伐、全面推进财政国库管理制度改革具有十分重要的意义。 At present, the reform of the fiscal treasury management system is in a crucial period. From the theoretical and practical aspects, it is of great significance to further improve the understanding of the reform of the treasury management system and to study and explore the ideas and measures for deepening the reform so as to speed up the pace of reform and comprehensively promote the reform of the treasury management system.