This test analyze the couse of the problem for new fiscal charges, point out the necessary to strengthen exchequar custody, bring forward the countermeasure to strengthen exchequer custody, and the importance of all-around actualize finance policy.

• 本文分析了新财税体制下国库监管存在的问题，指出了加强国库监管的必要性，提出加强国库监管的对策，以及对全面实施财政政策的重要作用。