一、国库体制现状 国库是负责办理国家预算收入和支出的机构,它在国家预算管理中发挥着执行、促进和监督作用。《国家金库条例》和《中国人民银行法》明确规定:中国人民银行具体经理国库。可见,我国实行的是“委托金库制”,国库的组织机构是按照财政管理体制设置的,从中央到地方分别设总库、分库、中心支库和支库,其具体形式,则为各级人民银行的一个内部职能部门,从总行到支 First, the status quo of the treasury system Treasury is responsible for handling the state budget revenue and expenditure agencies, it plays in the national budget management implementation, promotion and monitoring role. The National Treasury Ordinance and the Law of the People’s Bank of China clearly stipulate that the Treasury of the People’s Bank of China is the specific manager. It can be seen that our country has implemented the “entrusted treasury system,” and the organizational structure of the treasury has been set up in accordance with the financial management system. The central treasury and central treasury branches and branches have been set up separately from the central government to local governments. The specific forms are An internal functional department of the People’s Bank of China branches from the head office to branches