随着财税体制、金融体制和人民银行机构改革的不断深入,国库改革已成为目前迫切需要解决的重大问题。建立国库单一账户制度,作为我国财税体制和国库管理体制改革的重要内容,也就提到了重要的议事日程。它对于深化国库改革.防范金融风险、加强财政资金的宏观调控和监督管理具有十分重要的意义。 With the continual deepening of the fiscal and taxation system, the financial system and the institutional reform of the PBC, the reform of the treasury has become a major issue urgently needed to be solved. The establishment of a single treasury account system, as an important part of China’s fiscal and taxation system and treasury management system reform, also mentioned an important agenda. It is of great significance for deepening the treasury reform, preventing financial risks and strengthening the macro-control and supervision and management of financial funds.