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财政专户是财政部门为履行财政管理职能,在商业银行开设的银行结算账户,该类账户用于保证具有专门用途的特定财政资金专款专用。财政专户的这种管理方式在特定时期内对财政资金的规范管理、保证专项资金支出、防止财政专项资金被挤占挪用等方面起到了积极作用。同时,财政专户的存在使得部分财政资金游离于国库之外,这也带来了一些问题,《全国人民代表大会常务委员会关于修改〈中华人民共和国预算法〉的决定》(简
The financial accounts are the bank settlement accounts opened by the commercial banks for the performance of financial management functions by the financial departments. These accounts are used for earmarking specific financial funds with special purposes. This kind of management of financial special accounts has played a positive role in the standard management of financial funds, guaranteeing special fund expenditures and preventing special funds from being diverted and misappropriated during a specified period of time. At the same time, the existence of financial special accounts made part of the fiscal funds free from the state treasury, which also brought some problems. "The Decision of the Standing Committee of the National People’s Congress on Amending the Budget Law of the People’s Republic of China (Jane