在新的时期下,对财政的管理工作也出现了一些新的特征。财政以出纳为主的收支管理向履行受托责任服务与社会发展的资源配置方向扩展。金融危机在催生资产负债规模框架下的预算资金和国库现金统筹 In the new period, some new features have emerged in the administration of finance. The fiscal revenue and expenditure management based on cashier service has been expanded to allocate resources for fulfilling entrusted service and social development. The financial crisis in the framework of the scale of the birth of assets and liabilities under the framework of the budget funds and cash pooling