全省各地陆续建立了会计核算中心，对一些纳入统一核算的行政事业单位需要确定备用金限额，这一备用金如何管理，笔者建议：１、纳入统一核算的行政事业单位可在就近银行开立备用金专用存款户，该账户可以办理备用金的存取和会计核算中心转账拨入备用金，不能办理其他转账结算 The province has gradually established an accounting center, for some incorporated into unified accounting need to determine the limits of the Reserve Fund, how to manage this reserve, the author recommends: 1, included in the unified accounting of the administrative institutions can be opened in the nearest bank Reserve Dedicated deposit account, the account can handle reserve deposit access and accounting center transfer into the reserve fund, can not handle other transfer settlement