The practices include four aspects: the framework of government cash management, the target of government cash management, the setting of Treasury Single Account and the operation of government cash management.

• 第二章是国库现金管理的国际借鉴,分别从国库现金管理的机构设置、国库现金管理的目标、国库单一账户的设置和国库现金管理的主要做法四个方面,介绍了美、英两国开展国库现金管理的具体情况 。