国库会计是以《国家金库条例》及其《实施细则》为准绳，运用会计核算的基本原理和方法，全面、系统地核算、反映与监督国库资金活动的会计。随着金融和财税体制改革的深化，国库会计的内涵和外延也随之发生了深刻变化。我们必须对国库会计有一个新的认识，特别是要弄清国... Treasury accounting is based on “National Treasury Ordinance” and its “Regulations” as the criterion, the use of accounting principles and methods to comprehensively and systematically accounting, reflecting and monitoring the activities of treasury funds accounting. With the deepening reform of the financial and taxation system, profound changes have taken place in the connotation and denotation of the treasury account. We must have a new understanding of treasury accounting, in particular, to understand the state ...