零余额账户是指财政部门为本部门和预算单位在商业银行开设的账户,用于财政直接支付和财政授权支付及清算。但实际中零余额账户的运作和管理存在的一些问题更值得关注。一是资金支付方式选择标准不统一,直接支付比例相对制度要求较低。二是违规大额提现,存在公款私存现象。三是存在零余额账户余额不为零的现象。四是部分代理银行网点设置 Zero balance accounts refer to the accounts opened by the financial department in the commercial bank for the department and the budgetary unit for the direct payment of the finance and the payment and settlement of the financial authorization. However, some problems that actually exist in the operation and management of zero-balance accounts deserve more attention. First, the selection criteria for the payment of funds are not uniform, and the direct payment ratio requires relatively low system requirements. Second, illegal large withdrawals, the existence of public funds private phenomenon. Third, there is zero balance of account balance is not zero phenomenon. Fourth, part of the agency bank outlets set