建立国库单一账户制度,是预算管理制度的一次重大变革,涉及面广,情况复杂,是一项庞大的系统工程,需要解决一系列的有关问题。一、进一步推进预算编制改革年度预算是预算执行的基本依据。推行国库单一账户制度,必须加快部门预算改革的步伐。一是早编预算。实行国库单一账户制度后,财政国库部门审核批准单位支付申请,最基本的依据就是经过人大批准的单 The establishment of a treasury single account system is a major change in the budget management system. It involves a wide range of issues and complicated situations. It is a huge systematic project and requires a series of related issues to be solved. First, to further promote the budget preparation The annual budget reform is the basic basis for the implementation of the budget. To implement the single-account system of treasuries, the pace of departmental budget reform must be accelerated. First, early budgets. After the implementation of a single account system of the treasury, the treasury department examines and approves the unit to pay the application, the most basic basis is that after the approval of the NPC