现代经济活动更多地表现为资金的运转,账户作为资金运转的载体与反映,成为经济管理中最有效、最直接的手段之一。账户管理如果失控将导致资金管理的混乱。目前我国银行账户管理中行政、企事业单位多头开户问题越来越突出,一些单位不仅在不同银行有账户,在同一银行的不同分行、支行、分理处也有账户,少则三四个,多的有几十个、上百个。多头开户已成为扰乱经济秩序的一个重要因素。整顿、清理银行账户,建立适应社会主义市场经济要求的账户管理体系是当前整顿经济秩序的一项重要内容。一、多头开户扰乱了正常的经济秩序 Modern economic activities are more manifested in the operation of funds. As the carrier and reflection of the operation of funds, accounts have become one of the most effective and direct means of economic management. Account management if out of control will lead to confusion in fund management. At present, there are more and more prominent problems in the administration of bank accounts in China and the problem of opening accounts by enterprises and institutions. Some units not only have accounts at different banks, but also have accounts at different branches, branches and branches of the same bank, ranging from three to four There are dozens, hundreds. Long accounts have become an important factor in disturbing the economic order. To rectify and clear bank accounts and establish an account management system that meets the requirements of a socialist market economy is an important part of the current rectification of the economic order. First, long accounts disrupted the normal economic order