登记簿是对经济事项进行记录的辅助性账簿,用以登记主要账簿中未能记载而又确需查考的业务事项,在会计核算体系中承担备忘、控制和管理作用。基层央行使用会计国库核算登记簿对于规范业务操作、加强会计核算与内部控制,防范业务风险起着重要的作用。通过开展基层央行会计核算登记簿管理使用情况审计调查发现,目前,会计核算登记簿的设置与登记 The register is an auxiliary account that records economic matters. It is used to register business items that can not be recorded in the main books but need to be inspected, and to perform the functions of memo, control and management in the accounting system. The use of accounting treasury accounting registers by grassroots central banks plays an important role in regulating business operations, strengthening accounting and internal control and preventing business risks. Through the grassroots central bank accounting records of the management of the use of the audit survey found that at present, the establishment and registration of accounting records