调整国库的制度规定,是建立我国现代国库制度的必要条件。目前,国库顺利履行职能所必须具备的集中统一地位在日渐丧失,问题并非出在国库职能的定义规定上,而是出现在履行国库职能的环境和载体规定上。笔者认为,在设计并推出一套新的适应市场经济内在要求的国库体制后,如果没有一套体现在法律政策规范上的制度规定作为新国库体现实施的保障和载体, Regulating the system and rules of the state treasury is a necessary condition for establishing a modern treasury system in our country. At present, the central unified status necessary for the smooth performance of the treasury functions is gradually losing its value. The issue is not based on the definition of the treasury function but on the environment and carrier provisions that govern the functions of the treasury. The author believes that after the design and launch of a new set of treasury systems that meet the inherent requirements of a market economy, if there is no set of rules and regulations embodied in laws and regulations as the guarantee and carrier for the implementation of the new treasury,