财政专户是各级财政部门为核算具有专门用途的资金,在商业银行及其他金融机构开设的资金账户。财政专户与财政部门开设在人民银行的国库单一账户、预算单位开设在商业银行的零余额账户共同构成我国的国库单一账户体系。在财政各时期专项资金管理中,财政专户对保证资金 Financial accounts are the financial departments at all levels for the purpose of accounting for funds with special purposes, in commercial banks and other financial institutions to open the capital account. Financial accounts and the financial sector opened a single account in the treasury of the People’s Bank, and the zero balance accounts opened by the budgetary units in commercial banks jointly constituted the single treasury account system of our country. In the special funds during the financial management of various periods, financial accounts on the guarantee of funds