县级财政国库管理制度改革普遍存在进程缓慢、效果不明显的问题。原因有三:一是财力有限,资金不足;二是上级规定的制度不能完全满足县级改革的要求;三是单位财务人员素质参差不齐。湖南省会同县在总结经验的基础上,把改革的总方向与县情紧密结合,创新机制,规范运行,摸索出了一套适合县级财政运行的改革模式。 The reform of county treasury treasury management system prevailed with a slow process and an insignificant effect. There are three reasons: First, limited financial resources, lack of funds; second is the system provided by the higher authorities can not fully meet the requirements of county-level reform; Third, the quality of units of financial staff varies. On the basis of summing up experiences, Huitong County, Hunan Province, closely integrated the general direction of reform with county conditions, innovated mechanisms and standardized operation, and worked out a set of reform mode suitable for the operation of county-level finance.