国库外部对账是指国库定期将预算收支按科目、级次与同级财政、税务部门进行的财务核对工作。这是保证财、税、库之间预算收支数字准确无误的重要手段,亟须进一步强化。一、当前国库外部对账工作存在的问题(一)认识上的依赖。在实际工作中,财政、征收机关时常以国库数据为最终准确数据,放松对自身账务的核 Treasury external reconciliation refers to the state treasury regular budget revenues and expenditures by subjects, level and the same level of finance, tax departments for financial reconciliation work. This is an important means of ensuring accurate budgetary receipts and payments between fiscal, taxation and warehousing, and it is imperative to further strengthen this. First, the existing problems of the external reconciliation of the Treasury (a) cognitive dependence. In actual work, the finance and collecting organs often take the treasury data as the final accurate data and relax their nuclear accounts