财政国库单一账户(以下简称单一账户)制度的建立,大大提高了财政资金监管水平。但是,目前整个制度尚未完全落实到位,并需加以完善。可以说越到最后,剩余的路走起来会更艰难、更关键。这最后的工作涉及更有影响力的利益群体。做好这剩余的工作,属于改革的最后一公里,会释放更多的红利,红利之一就是激活财政沉淀资金,增加巨额收入。一、现行单一账户的两个问题单一账户制度的内容有很多,而核心内容有两个:一是所有财政 The establishment of a treasury single account (hereinafter referred to as a single account) system has greatly raised the level of supervision over financial funds. However, the entire system has not yet been fully implemented and needs to be improved. It can be said that the more the last step, the remaining roads will be more difficult to walk, more critical. This final work involves more influential interest groups. Doing the remaining work, which belongs to the last mile of the reform, will release more dividends. One of the bonuses is to activate the financial settlement fund and increase the huge income. First, the two existing single account problems Single account system has many contents, but the core content of two: First, all financial