国库单一帐户制度，是市场经济国家普遍采用的一种财政资金收付管理制度，其含义是指政府的财政收入和财政支出只通过一个帐户进行操作，即所有的财政收入都必须流入国库单一帐户，所有的财政支出也必须从国库单一帐户总帐户或地区分帐户中支付。而且，这一支付只能在要求政府 The single account system of the treasury is a kind of management system for the collection and payment of fiscal funds, which is commonly used in market economy countries. The implication is that the government’s fiscal revenue and expenditures are only handled through one account, that is, all the fiscal revenue must flow into a single account of the treasury All fiscal expenditures must also be paid out of the Treasury Single Account or Regional Account. Moreover, this payment can only require the government