一是严肃查处国有商业银行利用会计科目归属,有意将财政性存款划归一般存款科目中,通过改变存款性质的方式占用财政性资金;二是结合账户年检工作,配合财政部门全面清理行政事业单位多头开户,取消执收执罚部门收入过渡户,确保预算外资金上缴财政专户;三是加大对纳税专户、企业账户的检查力度,防止利息税开征后,一些企 One is to severely punish the ownership of state-owned commercial banks using the accounting subjects, intends to deposit the financial deposit into the general deposit subjects, by changing the nature of the deposit to take up financial funds; two is combined with the account annual inspection, with the financial sector to clean up the administrative institutions Long account, abolish the income tax authorities to impose penalties for the transfer of households, to ensure that extra-budgetary funds turned over to financial accounts; third is to increase the tax accounts, corporate accounts of the inspection efforts to prevent interest tax levy, some enterprises