一、现行国库制度的基本情况 国库制度是指国家财政收支的出纳管理制度。目前,世界各国采用的国库制度,大致可以分为国库制和银行制两大类。国库制的具体组织形式有两种:一种由财政机关自己设立管理机构,称为独立国库制;另一种将国库业务委托银行代理,称为委托国库制。建国以来,我国一直实行的是委托国库制,由中国 First, the basic situation of the existing treasury system Treasury system refers to the state revenue and expenditure of the cashier management system. At present, the treasury system adopted by all countries in the world can be broadly divided into two major categories: the treasury system and the banking system. There are two specific forms of the treasury system: one is the establishment of a management body by the financial authority itself, which is called the independent treasury system; and the other is the entrustment of the treasury business with the bank agent as the entrusted treasury system. Since the founding of our nation, China has been entrusted treasury system, from China