改革国库资金核算体制加强“财、税、库”协作●张红艳一、现行国库资金核算体制存在的弊端我国的国库资金核算，是由税务、国库、财政三家共同完成的。这种核算体制不能完整的反映出国库资金的周转过程，与正在深入进行的经济体制、金融体制改革越来越不适应。主要表现在... Reforming the Treasury Funds Accounting System and Strengthening the Coordination of “Finance, Taxation and Treasury” ● Zhang Hongyan I. Existing Malpractices in the Treasury Treasury System The Treasury funds in our country are accounted for by the three departments of taxation, treasury and finance. This kind of accounting system can not fully reflect the turnover process of the treasury funds. It is becoming more and more unsuitable to the ongoing reform of the economic and financial systems. Mainly in ...