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国库对账是指国库将预算收入、支出按科目、级次与同级财政、税务和上下级国库及内部账务进行的账务核对工作,它是国库管理一项重要的基础性工作,也是保障国库资金安全、防范案件发生的有效监督手段,特别是运用电子信息技术后,资金支付速度快、业务多、金额大,内外对账工作的重要性显得尤为突出。然而在实际操作和执行过程中,国库与征收机关、财政部门的对账工作中暴露出很多问题,应引起财税库相关部门的高度重视。
Treasury reconciliation refers to the state treasury will be budget revenue, expenditures by subjects, level with the same level of finance, taxation and the lower and middle level of treasury and internal accounts for checking the work of accounting, it is a treasury management is an important basic work, but also In particular, the use of electronic information technology, the payment of funds faster, more business, a large amount of internal and external reconciliation of the importance of work is particularly prominent. However, in the actual operation and implementation process, many problems have been exposed in the reconciliation work between the treasury and the levy organs and the financial departments, which should be given high priority by the relevant departments of the Treasury and Treasury.