我国的《商业银行法》第４８条明确规定 :“企业事业单位可以自主选择一家商业银行的营业场所开立一个办理日常转账结算和现金收付的基本账户 ,不得开立两个以上基本账户。”但是 ,随着金融、经济体制改革的深入 ,有些单位为了小团体利益 ,无视国家的法律、法规 ,多头开设账户 Article 48 of China's Commercial Bank Law clearly stipulates: "Enterprises and public institutions may independently open a place of business of a commercial bank to open a basic account for daily transfer settlement and cash collection and payment, and may not open more than two basic accounts. However, with the deepening reform of the financial and economic systems, some units open up accounts for the sake of the interests of small groups and ignore the laws and regulations of the country