作为社会主义市场经济体制下公共财政框架的重要组成部分,国库集中收付制度改革的目标是要建立以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的现代国库管理制度。经过这几年的积极探索,改革已取得了初步成效。但是,由于这项改革的复杂性、艰巨性,在现阶段的改革中还存在一些亟待解决的问题。自2003年至今,笔者一直在张家港市财政局从事国库集 As an important part of the public financial framework under the socialist market economic system, the goal of the reform of the central treasury collection and payment system is to establish a modern treasury management system based on a single treasury account system with centralized treasury collection and payment as the main form of treasury management . After these years of active exploration, the reform has achieved initial success. However, due to the complexity and arduousness of this reform, there are still some urgent problems to be solved in the current reform. Since 2003, I have been engaged in Treasury Settlement in Zhangjiagang Finance Bureau