财政性存款是国家财政和地方财政在国家银行尚未支用的财政性资金,是待分配使用的国民收入。近年来,有些金融机构从自身利益出发,迟缴、漏缴和转移财政性存款,严重破坏了中央银行国库资金的完整和安全,直接影响了正常金融秩序,迫切需要强化对财政性存款的稽核监督,保证国库资金的完整。一、财政性存款转移的几个问题 Financial deposits are the financial funds that the state finance and local finance have not yet used at the State Bank and are the national income to be allocated for use. In recent years, some financial institutions have proceeded from their own interests and late payment, missed payment and transfer of financial deposits have seriously damaged the integrity and security of the central bank treasury funds. They have a direct impact on the normal financial order. There is an urgent need to strengthen the auditing of financial deposits Supervision, to ensure the integrity of the treasury funds. First, the transfer of fiscal deposits several issues