国库单一账户制,是指国家全部财政收支都由设在国库或国库指定代理银行的账户反映,各支出单位和部门的财政资金收付都通过这一账户集中办理。实施国库单一账户制,意味着预算资金的运行过程发生了根本性的变化,我国建国以后建立起来的预算会计体系也将面临前所未有的变革。一、国库单一账户制对我国预算会计体系的影响长期以来,我国一直实行部门、单位各自开户的办法,财政资金按预 The single treasury account system means that all the fiscal revenues and expenditures of the state are reflected in the accounts of the designated treasury banks or treasury designated correspondent banks. The collection and payment of financial funds by the various expenditures units and departments are handled centrally through this account. The implementation of a single treasury account system means that the operation of budget funds has undergone fundamental changes. The budget accounting system established after the founding of our nation will also face unprecedented changes. First, the impact of a single treasury account system on China’s budget accounting system For a long time, our country has been implementing departments, units of their own account approach, according to budgetary funds