随着社会主义市场经济建设的不断推进,建立与公共财政相适应的国库管理制度迫在眉睫。本文从公共财政的理论视角,介绍了西方国家国库管理制度的典型模式,并将我国国库管理制度与典型模式进行了比较分析,在公共财政改革的大框架下提出了优化对策。一、西方国家国库管理制度的典型模式(一)建立严格的预算管理制度。国库所办理的收支是财政预算的一个环节,因此国库同预算的实现在目的上是 With the continuous promotion of socialist market economy, it is imperative to establish a treasury management system that is compatible with public finance. This paper introduces the typical model of treasury management system in Western countries from the theoretical perspective of public finance, and compares and analyzes the treasury management system and typical model in our country. It puts forward the optimization measures under the framework of public finance reform. First, the Western model of a national treasury management system (a) establish a strict budget management system. Revenue and expenditure handled by the treasury is a part of the financial budget, so the Treasury with the budget to achieve the purpose of