一、国库单一账户制度改革试点的背景中国现行的财政性资金缴库和拨付方式，是通过征收机关和预算单位设立多重账户分散进行的。这种在传统体制下形成的运作方式，越来越不适应社会主义市场经济体制下公共财政的发展要求。主要弊端是：重复和分散设置账户，导致财政资金活动透 I. Background of Pilot Reform of a Single Treasury Account System In China, the current methods of collecting and appropriating financial funds are distributed through multiple accounts collection agencies and budgetary units. This mode of operation formed under the traditional system has become increasingly unsuited to the requirements of the development of public finance under the socialist market economic system. The main drawback is: repeated and scattered set up an account, leading to fiscal funds through activities