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国库管理制度改革是财政管理的基础性、机制性创新。多年来致力于建设中国特色的现代财政国库管理体系的一系列改革,使我国财政管理水平迈上了新的台阶。然而按照财政科学化精细化管理要求,财政国库管理制度改革的任务仍然任重道远。本期专题简要回顾了国库管理制度改革方面的情况,并提出了进一步深化改革的意见,同时介绍了部分地区的改革经验,以期为各地推进财政国库管理制度改革提供有益的借鉴。
The reform of the treasury management system is the basic and institutional innovation of financial management. Over the years, a series of reforms committed to building a modern treasury management system with Chinese characteristics have brought the level of China’s financial administration to a new level. However, in accordance with the requirements of finer and scientifical management of finance, the task of reforming the treasury management system in our country still has a long way to go. This special issue briefly reviews the reform of the state treasury management system and puts forward some suggestions on further deepening the reform. At the same time, it introduces the reform experiences in some regions in order to provide useful references for the reform of the treasury management system in various places.