文章认为 ,为适应财政国库改革的要求 ,应高度重视 ,周密安排 ,严格各项财政支付管理工作 ,确保财政资金合理使用和业务工作的顺利开展。并根据实践 ,以试点单位国土资源部为例 ,提出了增设会计科目、严格各项财政支付管理、做好预算编制工作 ,确保财政资金合理使用和业务工作的顺利开展的建议 The article holds that in order to meet the requirements of treasury reform, we should attach great importance to and make careful arrangement and strictly follow the various financial payment management measures to ensure the rational use of financial funds and the smooth running of business operations. Based on the practice, taking the Ministry of Land and Resources of pilot units as an example, this paper puts forward some suggestions such as adding new accounting subjects, strictly controlling the financial payment management, doing a good job in budget preparation, ensuring the rational use of financial funds and the smooth running of business operations