收入退库是国库管理工作的重要职责之一,严格审查退库业务合理、合法性,是维护国家利益的重要环节。长期以来,国库对此做了卓有成效的工作,但至今尚无完善规范的退库管理办法,使国库难于把关守口。笔者从县级支库的角度谈几点意见。一、退库工作中存在的问题 (一)国库地位缺乏权威性。传统的财税管收支、国库管出纳的思想根深蒂固,一些人认为国库的作 Revenue collection is one of the important responsibilities of the treasury management. Strictly reviewing the reasonableness and legality of the treasury collection business is an important part of safeguarding the national interest. For a long time, the treasury has done fruitful work to this end, but so far there is no perfect standardized management of the withdrawal of the Treasury, making it difficult for the Treasury to keep customs. I talk about the views from the county branch of the angle. First, the existing problems in the work (a) the lack of authority of the state treasury. The traditional revenue and expenditure management, Treasury deposit and withdrawal of deep-rooted thinking, some people think that the Treasury for