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国库管理作为公共财政管理重要组成部分,正随着社会主义市场经济体制改革的深化发展而逐步调整与完善。现行《预算法》中有关国库管理的规定已经不能适应国库管理的发展需要,亟待修订完善。在当前形势下,研究国库管理问题,对于完善《预算法》,健全公共财政管理体系,提高财政宏观调控能力,具有重要现实意义和深远影响。
Treasury management, as an important part of public finance management, is gradually adjusting and perfecting with the deepening development of the socialist market economic system reform. The provisions of the current “Budget Law” on treasury management can no longer meet the development needs of treasury management and need to be revised and improved urgently. Under the current situation, studying the issue of treasury management has important realistic and far-reaching implications for improving the “Budget Law”, perfecting the public financial management system and improving the financial regulatory ability.