国库会计核算工作是国库的基础工作,它关系到国家预算收支任务的顺利完成及国库资金的安全。在工作实践中,我们感到有些实际问题影响了国库会计核算的及时准确和各级预算收支的及时划转,有必要进行改进。　　一、当前国库资金核算存在的主要问题　　(一)国库资金运动自成体系, Treasury accounting work is the basic work of the state treasury, it is related to the successful completion of the task of the state budget revenues and expenditures and the security of treasury funds. In our work practice, we feel that some practical problems have affected the timely and accurate treasury accounting and timely transfer of budgetary revenues and expenditures at all levels, and the need for improvement. First, the current treasury fund accounting the main problems (a) the treasury fund movement into a system,