财政专户是政府在人民银行经理的国库业务之外,在商业银行开立的账户。这些账户在给财政带来利息收入的同时,也助长了小金库的泛滥,甚至为腐败提供了可能。在前不久召开的十二届全国人大常委会第八次会议上,备受各界关注的预算法修正案草案第三次提请审议。其中,草案就开设财政专户的规定作出重大调整。 Financial accounts are the government’s accounts opened with commercial banks outside the treasury business of the PBC manager. While these accounts bring interest income to finance, they also encourage the proliferation of small vaults and even provide possible for corruption. At the Eighth Meeting of the Twelfth NPC Standing Committee, which was held not long ago, the draft amendment to the budget law, which has drawn the attention of all circles, was submitted for the third time for consideration. Among them, the draft made major adjustments to the provisions of the financial accounts.