“国库调账”频繁问题值得研究近年来，随着国库与财政之间，国库与税务之间对账工作的严格，国库调账工作亦趋频繁。国库调账的主要原因：（１）上级国库、财政、税务部门有时行文抵触，预算科目归属口径不一．税款提留、上解比例矛盾，引发调账、（２）财政、税务专管员... In recent years, with the stringency of the reconciliation between the treasury and the treasury and between the treasury and the taxation, treasury reconciliation work has also become more frequent. The main reasons for treasury dwelling: (1) Higher treasury, finance, tax departments sometimes conflict with each other, the budget accounts belong to different caliber. The tax collection, the proportion of contradictions on the solution, trigger account transfer, (2) finance, tax administrators ...