以“分税制”为核心的财税体制改革已实现了新旧体制的平稳过渡,但由于与之相适应的国库改革的一些配套措施尚不完善,基层国库在核算和管理过程中的一些新情况、新问题、新矛盾逐渐暴露出来。据笔者了解,有以下五个方面的问题: 一、业务量成倍增长,而机构人员得不到调整和补充。 “分税制”实行后,国家预算收入范围扩大,资金来源渠道增加,国债发行、兑付总量也逐年加大。在国、地两税机构分设后,要求建立与之相配套的中央国库和 The fiscal and taxation system based on the “tax-sharing system” has achieved a smooth transition of old and new systems. However, due to some inadequate measures for supporting the reform of the national treasury, some new conditions in the accounting and management of grass-roots treasuries and new Problems, new contradictions gradually exposed. According to the author, there are the following five problems: First, the business volume has doubled, while the agency staff can not be adjusted and supplemented. After the implementation of the “distribution tax system,” the scope of state budget revenues has been expanded, the sources of funds have been increased, and the total amount of bonds issued and redeemed has also been increasing year by year. After the separate establishment of the two taxation bureaus in the country and the land, they demanded the establishment of a matching central bank and treasury