当前国库会计核算的弊端及改革措施孙学忠一、当前国库会计核算存在的问题１９９４年我国实施分税制财政体制后，国库部门的会计账务组织和账务管理发生了较大变化．而新的国库业务操作规程至今未出台，因此，用原来的国库会计核算办法来操作分税制财政体制后的国库业务必... The Current Treasury Accounting Malpractices and Reform Measures Sun Xuezhong First, the current treasury problems in the accounting 1994 China’s implementation of the tax-sharing system, the treasury department of accounting and accounting organization and accounting management has undergone major changes. However, the operating procedures for the new treasury business have not been introduced so far. Therefore, treasury operations after the tax-sharing fiscal system should be operated with the original Treasury Accounting Measures ...