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加强和规范乡（镇）国库会计核算体系，使之适应农村经济和乡（镇）财政建设的需要，是国库工作者面前的一件要事。如何规范呢？笔者提出如下意见。一、现行乡（镇）国库会计核算存在的问题1．核算体系不规范，没有明确的会计系统。乡（镇）国库会计现行的核算办法规定是由专业
To strengthen and standardize the treasury accounting system of the township (town) to meet the needs of rural economy and township (town) financial construction is an important task for treasury workers. How to regulate it? The author made the following comments. First, the existing township (town) treasury accounting problems 1. Accounting system is not standardized, there is no clear accounting system. The current accounting rules for the treasury (township) treasury accounting are professional