强化国库职能　支持地方财政工作莫秀琴实施分税制是财税体制改革的重大措施，是改革财税体制的一项系统工程，是适合中国国情，顺应民心的管财理财之举。为保证这一改革的顺利实施，要进一步完善地方国库体系，充分发挥国库在地方财政预算收支中的职能作用。一、转变观念... Strengthen the Treasury Function to Support Local Finance Work Mo Xiuqin’s implementation of the tax-sharing system is a major measure in the reform of the fiscal and taxation system and a systematic project to reform the fiscal and taxation system. It is a financial management fit for China’s national conditions and in line with the people’s will. In order to ensure the smooth implementation of this reform, it is necessary to further improve the local treasury system and give full play to its role in the budgetary revenues and expenditures of local governments. First, change the concept ...