《土地储备资金会计核算办法(试行)》,统一和规范了土地储备资金的会计核算,但在实践应用中也暴露出一些问题和不足。本文从实践角度进行分析,提出了改进建议。 The Accounting Methods for Land Reserve Funds (for Trial Implementation) unified and regulated the accounting of land reserve funds, but some problems and deficiencies were also exposed in practical application. This paper analyzes from practice point of view, puts forward suggestions for improvement.