国库单一帐户制度，我国过去称作国库集中收付制度，顾名思义，是指所有的政府财政资金全部集中到国库单一帐户，所有的财政支出由国库直接支付，财政资金由国库单一帐户直接拔付给商品或劳务供应商。国库单一帐户制度与部门预算、政府采购一起共同构成公共财政框架的基石，成 The single account system of the treasury, which China used to call the centralized treasury collection and payment system of the treasury, as its name implies, means that all government treasury funds are concentrated in a single account of the treasury. All treasury expenses are directly paid by the treasury and the treasury funds are directly paid from a single treasury account Commodity or labor supplier. Treasury single account system and departmental budgets, government procurement together constitute the cornerstone of the public financial framework, into