《预算管理与会计》自１９９０年９月创刊以来，至今已步入百期大关。她如璀璨夺目的百颗明珠，永远铭记在国库人的心坎上；她如绚丽多彩的百朵鲜花，永远点缀在国库人的乐园里。我作为一名基层国库工作者，对她真有写不完、道不尽的言语。这里，我想倾吐她的“三大强项”。１ Since its publication in September 1990, Budget Management and Accounting has now reached the 100th mark. She is such a bright and dazzling hundred pearl, always remembered in the hearts of the state treasury; she is like a hundred colorful flowers, forever embellished in the Treasury’s paradise. As a grassroots treasury worker, I really can not finish writing, endless words. Here, I want to pour her “three major strengths.” 1