财政专户就是在商业银行由财政部门开设特定用途账户,属于人民银行国库财政库款户。实际中由于财政专户数量多、资金规模大、透明度不高,因此无法监督资金使用明细,影响我国财政库款监管的不完整,长此以往,对财经秩序将会形成不良事端,易引发金融腐败问题。以下本文研究关于财政专户纳入国库管理的必要性。 Financial account is in the commercial bank by the financial sector to open a special purpose account, belonging to the treasury treasury of the People’s Bank households. In practice, due to the large number of financial special accounts, the large scale of funds and the low transparency, it is impossible to supervise the details of the use of funds and thus affect the incompleteness of the regulation of China’s treasury bills. Over the long run, the financial and economic order will be adversely endangered and lead to the problem of financial corruption . The following article examines the need for fiscal accounts to be included in treasury management.