国库会计核算亟待改进●唐志新昝智勇一、国库会计核算存在的主要问题国库会计核算是国家预算执行的重要组成部分。它既是执行国家预算，监督财税部门合理收支，保证财政政策贯彻的基础，也是中央银行分析金融形势，制定和执行货币政策的重要依据。随着分税制财政管理体制... Urgent need to improve treasury accounting ● Tang Zhixin 昝 Zhiyong First, the major problems in Treasury accounting Treasury accounting is an important part of the implementation of the state budget. It is not only the basis for implementing the state budget, supervising the revenue and expenditure of the finance and taxation departments and ensuring the implementation of fiscal policies, but also an important basis for the Central Bank to analyze the financial situation and formulate and implement monetary policies. With the tax-sharing system of financial management ...