财政国库管理制度改革是财政资金运作方式的一场根本性变革,是预算执行和调整的纪律基础,是整个预算执行机制和财政收支管理的制度性创新。目前世界上多数市场经济国家的财政国库管理制度,是实行国库单一账户和财政资金集中支付。我国原财政国库管理制度是在传统的计划经济体制下形成的,基本特征是预算单位多重设置账户,财政资金分散收付。随着我国 The reform of the fiscal treasury management system is a fundamental change in the operation of fiscal funds. It is the disciplinary basis for the implementation and adjustment of budgets and the institutional innovation in the implementation of the entire budget and the management of revenue and expenditure. At present, the fiscal treasury management system in most market economy countries in the world implements the centralized treasury payment of single treasury account and fiscal funds. The original fiscal treasury management system of our country was formed under the traditional planned economic system. The basic characteristics of the treasury management system were the multiple accounts of budget units and the decentralized collection and payment of financial funds. With my country