财政专户是财政部门根据相关政策、制度在商业银行开设的,核算具有专门用途财政资金的账户。近年来,随着我国财政体制改革不断深化,国库集中支付制度进一步推进,财政专户的管理中存在的账户设置过滥、资金管理不规范等问题有了明显的改善。结实实际,针对财政专户管理存在的问题及管理方法进行了论述。 Financial accounts are financial departments in accordance with relevant policies and systems set up in commercial banks, accounting for accounts with special-purpose financial funds. In recent years, with the continuous deepening of China’s financial system reform, the central treasury centralized payment system has been further promoted. There have been many problems in the management of financial special accounts, such as over-provisioning of accounts and non-standardization of fund management. Sturdy and practical, the problems and management methods of financial account management are discussed.