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随着我国社会主义市场经济的不断发展,现行的带有传统计划经济色彩的国库管理体制和方法,已越来越不适应经济发展的要求,特别是国库收支不均衡造成国库资金余额波动幅度较大,既不利于财政降低国库资金管理成本,也不利于央行进行货币调控。因此,借鉴市场经济国家国库管理和库底资金运作中的一些有效方式与方法,改革我国国库管理制度,是亟需解决的一个重要问题。
With the constant development of the socialist market economy in our country, the current state treasury management system and method with the traditional planned economy has become increasingly unsuited to the requirements of economic development. In particular, fluctuations in the balance of treasury funds caused by unbalanced treasury income and expenditure Larger, is not conducive to reducing the cost of state treasury funds management, is not conducive to the central bank to carry out monetary control. Therefore, drawing lessons from some effective ways and methods of treasury management and treasury fund operation in the market economy countries and reforming the treasury management system in our country is an important issue to be solved urgently.