国库既是国家预算执行的重要参与者,又是中央银行的一个职能部门,担负着监管的重任。通过国库监管,可以及时发现国家预算执行过程中存在的问题和对整个经济、金融产生的影响,为国家制定、执行货币政策和财政税收政策提供依据。但毋庸讳言,由于长期的工作习惯和思维惯性,目前大多数国库还处于一种“核算型”模式,没有真正转变成“核算监管型”模式,在很大程度上制约着国库监管职能的正常发挥。如何最大限度地发挥国库的监管职能,更好地为经济金融服务,已成为当前亟需解决的一个重大现实问题。 Treasury is not only an important participant in the implementation of the state budget, but also a functional department of the central bank that assumes the heavy responsibility of supervision. Through the supervision of the state treasury, the problems existing in the implementation of the state budget and the impact on the entire economy and finance can be found in time to provide the basis for the state to formulate and implement monetary policies and fiscal and taxation policies. Needless to say, due to long-term work habits and inertia of thinking, at present most of the treasuries are still in an “accounting-based” mode, and have not really become the “accounting-regulated” mode, which largely constrain the treasury Regulatory functions of the normal play. How to maximize the regulatory functions of the state treasury and better serve the economy and finance has become a major and immediate problem to be solved urgently.