建立现代国库管理制度是我国财政资金管理方式的一次重大改革，是对财政资金实行集中收缴和支付的管理制度，也称国库集中收付制度。国库是国家预算资金的出纳机关。一切预算收入都是由国库收纳，一切预算支出都由国库拨付。国库在国家预算执行中主要职责是准确、及时地办理国 The establishment of a modern treasury management system is a major reform of our country’s fiscal fund management and a management system for the centralized collection and payment of fiscal funds, also known as the treasury centralized collection and payment system. Treasury is the national budget funds of the cashier. All budget revenues are collected by the State Treasury and all budget expenditures are appropriated by the State Treasury. Treasury in the implementation of the state budget main responsibility is accurate and timely handling of the country