一、我国国库制度的现状建国以来,我国国库制度一直实行委托国库制。原则上一级财政设立一级国库,并由中国人民银行经理国库业务。在不设立中国人民银行机构的地方,国库业务由人民银行委托当地专业银行办理。同时,我国《国家金库条例》及其实施细则也对国库的组织机构、职责权限、会计核算方法、预算收入报解程序等方面作了明确规定。现行国库支付制度基本上是沿用计划经济体制下形成的分散支付制,就是将预算确定的各预算单位年度支出总额,按期、按计划拨付到各预算单位在银行开立的账户。 First, the status quo of China’s treasury system Since the founding of the PRC treasury system has been commissioned by the treasury system. In principle, a state treasury level set up a treasury, and the Treasury by the People’s Bank of China business. Where no institution of the People’s Bank of China is established, the treasury business shall be entrusted by the PBC to local specialized banks. At the same time, China’s “National Vault Ordinance” and its implementing rules also clearly stipulate the organizational structure, responsibilities and powers, accounting methods, and procedures for reporting the budget receipts of the state treasury. The current treasury payment system basically follows the decentralized payment system formed under the planned economic system by allocating the total annual expenditures of each budgetary unit determined by the budget to the accounts opened by banks in each budgetary unit on schedule and on schedule.