三、财政国库集中收付改革的背景分析 从国外现代国库管理制度看,我国传统的国库管理与其相距甚远,表现在对现金流入和流出的预测,即财政收入和财政支出的预测上还非常抽象;无论中央还是地方国库对资金的时间价值都还没有引起重视;资金用款缺乏与预算相适应的计划;对支付和收入实现的明细情况,国库环节缺乏准确、细致的统计。更为突出的是,财政资金拨付的方式和财政收入缴入国库的方式存在着明显 Third, the background of financial treasury centralized payment reform From the perspective of foreign modern treasury management system, our traditional treasury management is far from it, manifested in the forecast of cash inflows and outflows, that is, the prediction of fiscal revenue and expenditure is also very Abstraction; no matter central and local treasury pay attention to the time value of funds; lack of funding for funds to meet the budget plan; details of the realization of payment and income, the lack of accurate and detailed national treasury statistics. More prominently, there are obvious ways in which financial funds are appropriated and the fiscal revenue is deposited into the treasury