随着分税制的实施,我国国库机构和国库会计核算均作了一些改革,基本上适应了两套税务机构征收税款的需要。但由于诸多原因,在基层国库日常的帐务核算业务中,还存在一些急待研究解决的问题。为此,建议从以下几个方面予以改进:一、加强队伍建设(一)稳定基层国库队伍,健全工作机构。县人行和县 With the implementation of the tax-sharing system, some reforms have been made in China’s treasury institutions and treasury accounts, basically meeting the need of tax collection by two tax agencies. However, due to many reasons, there are still some urgent problems to be solved in the daily accounting and accounting of grassroots treasury. To this end, it is suggested that improvements should be made in the following aspects: I. Strengthening team building (1) Stabilizing the ranks of the grassroots treasury and improving the working institutions. County line and county