近年来,一系列公共财政改革的开展,特别是国库集中支付改革的全面铺开,进一步规范了财政资金的使用,但与此同时,也发现了一些监管上的盲点。如,在对财政授权支付资金的监控方面,出现预算单位通过零余额账户转移财政资金,开户银行套用公共资金进行内部操作等违规现象;在会计信息方面,出现预算单位会计信息可能存在失真问题;在财务管理方面,存在会计电算化和手工操作并 In recent years, a series of public finance reforms have been carried out, in particular, the treasury centralized payment reform has been rolled out in an all-round way to further regulate the use of fiscal funds. At the same time, some regulatory blind spots have also been found. For example, in monitoring the financial authority to pay the funds, the budget units appear to have violated the regulations by transferring funds from their zero-balance accounts and issuing bank-owned public funds for internal operations. In the aspect of accounting information, there may be a distortion of accounting information in the unit of budget In financial management, there are computerized accounting and manual operations