“国库一本账”是“国库资金一本账”的简称,即实现收入直缴、支出直拨,政府全部资金通过国库进行流转,国库库款账户成为办理财政收支的主账户,是国库资金运行的总枢纽、总闸门。本文拟从会计核算的角度,对实行国库一本账进行可行性探讨,旨在提高财政资金运行效率。 “Treasury account ” is “Treasury funds account ” referred to, that is, income direct payments, direct expenditures, the government funds flow through the treasury, Treasury accounts become the main account for the fiscal revenue and expenditure , Is the total hub of treasury funds operation, the total gate. This article intends from the accounting point of view, the implementation of a treasury bill feasibility study to improve the efficiency of the operation of financial funds.