近年来,随着经济金融的发展和财税体制的变革,人民银行国库会计业务管理水平有了飞速的发展。但是,由于各地国库业务发展还不平衡,不同地区和不同级次的国库核算与管理水平差距较大。因此,以国库资金安全为核心,推进国库会计标准化操作,促进国库会计规范化管理成为国库业务发展的重要目标。 In recent years, with the development of economy and finance and the reform of the fiscal and taxation system, the PAB’s treasury management has been rapidly developed. However, due to the unbalanced development of treasury operations in various places, there is a wide gap between treasury accounts and management in different regions and at different levels. Therefore, taking the treasury fund safety as the core, promoting the accounting standardization operation of the treasury and promoting the standardized management of treasury accounting has become an important goal of treasury business development.