畢業(yè)設(shè)計，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，21900字左右。介紹：
摘 要

近年來，國庫會計核算系統(tǒng)不斷升級，會計核算領(lǐng)域隨著財稅體制的改革而不斷拓寬，會計操作程序、核算流程發(fā)生了根本性的改變，但國庫會計核算中以操作習(xí)慣、業(yè)務(wù)經(jīng)驗為主的現(xiàn)象依然存在。國庫會計核算隨意性、盲目性較大。因此本文進(jìn)行國庫會計核算制度設(shè)計以降低國庫資金風(fēng)險。
本篇設(shè)計通過對比利息計算的幾種方法，找出適合國庫存款計息應(yīng)采用的方法，并設(shè)計出國庫存款計息處理的過程。本設(shè)計對于國庫會計核算的基礎(chǔ)業(yè)務(wù)進(jìn)行了設(shè)計，其中有會計科目設(shè)計、會計憑證設(shè)計、會計賬戶與登記簿設(shè)計、會計報表設(shè)計，從而使基礎(chǔ)業(yè)務(wù)設(shè)計得到了全面的完善，進(jìn)而又對國庫會計核算的賬務(wù)處理進(jìn)行了設(shè)計，從預(yù)算收入收納、劃分、報解的核算到預(yù)算收入退付的核算，再到預(yù)算收入更正的核算以及庫款支撥的核算進(jìn)行了系統(tǒng)全面的賬務(wù)處理設(shè)計，通過這樣的國庫會計核算制度設(shè)計使國庫資金風(fēng)險有了制度上的保障。

【關(guān)鍵詞】 國庫會計 核算 利息 設(shè)計
Abstract

In recent years, the Treasury accounting system grows, the accounting field with the reform of the fiscal and taxation system and expanding, and accounting procedures, business accounting procedures undergone a fundamental change, but the Treasury accounting in operation habit, business experience as the phenomenon still exists. The Treasury accounting arbitrary, bigger blindness. So in this paper to the state Treasury the accounting system design in order to reduce risk to the state Treasury funds.
This design by comparing the calculation methods of interest, and find out the suitable for the Treasury should be adopted at the method of deposit and designed the Treasury deposit the processing of the plan breath. The design for the Treasury accounting of the basic professional design, including accounting course design, accounting documents design, accounting and accounts of register design, accounting statements design, so that the basic professional design have comprehensive perfect, and then again to the Treasury accounting accounting treatment of the design, from budget income received, classification, and report the solution to the budget accounting income to pay back the accounting, again to the budget income of accounting and correction of such ZhiBo accounting system comprehensive accounting treatment in the design, through the national Treasury accounting system design makes the Treasury funds have the risk of protection of the system.

Keywords Treasury accounting accounting interest design
目 錄
摘要 I
Abstract II

第1章 中國人民銀行XX中心支行概況 1
1.1 自然概況及組織機(jī)構(gòu) 1
1.2 職能概況 1
第2章 國庫存款計息處理 2
2.1 利息計算的幾種方法 2
2.1.1 利隨本清計息法 2
2.1.2 累計日積數(shù)計息法 2
2.1.3 變動積數(shù)計息法 2
2.1.4 累計月積數(shù)計息法 3
2.1.5 固定基數(shù)計息法 4
2.1.6 累計利率日積數(shù)法 4
2.1.7 利息查算表法 5
2.2 國庫存款的利息計算方法 5
2.2.1 計息范圍 5
2.2.2 計息處理 5
第3章 國庫會計業(yè)務(wù)基礎(chǔ)核算設(shè)計 7
3.1 會計科目設(shè)計 7
3.1.1 資產(chǎn)類科目 7
3.1.2 負(fù)債類科目 7
3.1.3 資產(chǎn)負(fù)債共同類科目 8
3.2 會計憑證設(shè)計 9
3.2.1 原始憑證設(shè)計 9
3.2.2 記賬憑證設(shè)計 10
3.3 會計賬戶與登記簿設(shè)計 12
3.4 會計報表設(shè)計 15
3.4.1 國庫會計報表 15
3.4.2 預(yù)算收支報表 16
第4章 賬務(wù)處理設(shè)計 18
4.1 預(yù)算收入收納、劃分、報解的核算 18
4.1.1 國庫經(jīng)收處 18
4.1.2 鄉(xiāng)（鎮(zhèn)）國庫 19
4.1.3 支庫 22
4.1.4 中心支庫 24
4.2 預(yù)算收入退付的核算 25
4.2.1 預(yù)算收入的退付 25
4.2.2 預(yù)算收入退付退回 26
4.2.3 預(yù)算收入退付的結(jié)轉(zhuǎn)入庫 27
4.3 預(yù)算收入更正的核算 27
4.3.1 串科目的處理 28
4.3.2 串級次的處理 28
4.3.3 串庫的處理 28
4.3.4 “免、抵”稅調(diào)庫的處理 29
4.4 庫款支撥的核算 29
4.4.1 庫款支撥 29
4.4.2 集中支付 30
4.4.3 撥款退回 31

結(jié)束語 33
致謝 34
參考文獻(xiàn) 35