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国库,也叫金库。国库是管理预算收支的机构。曾几何时,我国的财政性资金缴费和拨付方式,是通过征收机关和预算单位设立多重账户分散进行的。这种传统体制下形成的运作方式,越来越不适应社会主义市场经济体制下公共财政的发展要求。现代国库管理制度就是要实行国库单一账户体系缴收,所有财政性支出均由国库单一账户直接支付到商品或劳务的提供者手中的财政性资金管理模式,又称之为国库集中收付制度。九届全国人大四次会议提出:“改革国库制度,建立以国库单一账户体系为基础的现代国库集中收付制度。”党的十六届三中全会决定:“深化
Treasury, also known as vault. The treasury is the agency that manages the revenue and expenditure of the budget. Once upon a time, the fiscal payment and disbursement methods in our country were distributed through multiple accounts collection agencies and budgetary units. The mode of operation formed under this traditional system has become increasingly unsuited to the requirements of the development of public finance under the socialist market economy. The modern treasury management system is to implement the treasury single account system to pay all the fiscal expenditures by the treasury single account directly to the goods or services provider in the hands of the financial management of funds, also known as the Treasury centralized payment system. The Fourth Session of the Ninth National People’s Congress proposed: “To reform the treasury system and establish a centralized treasury collection and payment system based on a single treasury account system.” The Third Plenary Session of the 16th CPC Central Committee decided: "Deepen