一、我国进行财政国库管理制度改革的起因我国正面临着财政资金收付方式改革的新时期。长期以来,我国的财政改革主要集中在财政管理体制上,对财政资金缴库方式和用款方式重视不够。如财政改革聚焦于鼓励各部门自行组织收入,鼓励自收自支,预算外资金长期被界定为部门的“自有资金”等等。这些政策在刺激单位积极组织收入的同时,造 First, the causes of the reform of China’s treasury management system China is facing a new era of financial funds receipt and payment reform. For a long time, the fiscal reform in our country has mainly focused on the financial management system, and paid insufficient attention to the way of paying the fiscal funds and the method of payment. For example, the fiscal reform has focused on encouraging all departments to organize their own revenue, encouraging self-financing, extra-budgetary funds have long been defined as “self-owned funds” in the sector, and so on. These policies stimulate the unit to actively organize revenue at the same time, made