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防范国库资金风险是中国人民银行经理国库的一项重要职责，也是国库工作的重中之重。本文从分析国库资金风险管理现状入手，以美国COSO风险管理框架的风险关联要素为新视角，从国库资金风险管理组织体系、国库资金风险衡量评估与控制、建设国库资金风险管理监控系统、构建国库资金风险管理资源共享机制四个方面探寻完善国库资金风险管理机制的有效途径。“,”The prevention of the state treasury fund risk is an important task for PBC, and is also the most important work of the state treasury. The paper analyses the current situation of risk management of the state treasury funds, from the new perspective of risk-related factors of American COSO risk management framework, the paper explores the effective ways to perfect the state treasury fund risk management mechanism from four aspects such as the state treasury fund risk management organization system, the state treasury fund risk measure, evaluation and control, building the state treasury fund risk management monitoring system, and building the state treasury fund risk management resources sharing mechanism.