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国外大部分国家都实行国库单一账户管理制度。国际通行的国库单一账户制度的基本含义是:将所有的政府财政性资金集中在一家银行的账户上,全部财政收入由纳税人直接缴入该账户,全部财政支出由该账户直接支付给商品或劳务供应商,这一账户被称作国库单一账户。我国国库单一账户制度改革是对传统的国库管理制度进行的改革,在加强财政资金管理,提高资金使用效益方面也取得了一定的成绩,但改革的模式、内容需更进一步的完善和补充。欧美部分发达国
Most foreign countries have implemented a single treasury account management system. The common national treasury single account system basically means that all the government fiscal funds will be concentrated in a bank account, the entire fiscal revenue will be directly paid by the taxpayer into the account, and all the fiscal expenditures will be directly paid from the account to the commodity or Labor service provider, this account is called a treasury single account. The reform of the single treasury account system in our country is a reform of the traditional treasury management system. We have also made some achievements in strengthening the management of treasury funds and improving the efficiency of capital utilization. However, the reform model and content need to be further improved and supplemented. Some developed countries in Europe and America