按照财政部的规定,地方政府使用的国债转贷资金,财政总预算会计通过“与上级往来”“、”与下级往来“、”暂存款“、”暂付款“等科目进行核算。江苏省盐城市根据自身管理的需要,采用了”单设科目、专项核算“的做法。在资产类设置”银行存款“、”借出国债资金“、负债类设置”借入国债资金“、”其他应付款“、”待付利息“、”待付本金“等会计科目,期末,资产类 In accordance with the provisions of the Ministry of Finance, the local government funds used to transfer loans, the total budget accounting through the ”“ and the higher authorities ”“, ”and the subordinate “, ”temporary deposit “ ”temporary payment Yancheng City, Jiangsu Province, according to the needs of its own management, the use of “single set of subjects, special accounting ” approach in the asset class set “bank deposits ”, “lending treasury funds , Debt type set ”borrowing treasury funds“, ”other payables“, ”interest to be paid“, ”pending principal" and other accounting subjects, the end of the period, the assets