建立现代国库管理制度是对长期形成的旧管理制度的一次革命,将会受到传统观念和传统管理方式的阻力,还有大量的前期工作需要做细做实,可以说是一项艰巨、复杂的系统工程。我国推行国库单一账户虽有国际的经验可以借鉴,但要建立这个庞大的管理系统,既要积极,又要稳妥,当前要抓好以下几项工作:(一)要制定一个财政国库管理制度改革工作的具体实施步骤。2001年3月,国务院批准了财政部、中国 The establishment of a modern treasury management system is a revolution in the long-established old management system, which will be hindered by the traditional concepts and traditional management methods. There is also a great deal of preparatory work to be done in a down-to-earth manner. It can be said to be an arduous and complex System Engineering. Although we can draw lessons from the international experience in implementing a single treasury account in our country, it is necessary to establish a huge management system that is both proactive and secure. At present, we must focus on the following tasks: (1) We must formulate a reform of the treasury treasury management system The specific steps of the work. In March 2001, the State Council approved the Ministry of Finance and China