一、建立国库单一账户体系账户设置是财政国库管理制度改革的核心问题。《方案》规定,我国要建立一个统揽所有财政性资金的账户体系,收入直接缴入国库或财政专户,支出通过该账户体系支付到商品或劳务供应者或用款单位。国库单一账户体系由国库单一账户、零余额账户、预算外资金财政专户、特设专户等四类账户构成。各类账户的主要功能如下: First, the establishment of a single treasury account system account set is the core issue of the reform of the fiscal treasury management system. The “Plan” stipulates that our country should establish an account system that takes all fiscal funds into account. The income is directly paid into the treasury or financial special accounts, and expenditures are paid through the account system to the goods or service providers or money suppliers. The single treasury account system consists of four types of accounts, namely treasury single account, zero balance account, extra-budgetary financial account and ad hoc account. The main functions of various accounts are as follows: