就是财政部门代表政府在国库建立一个单一账户体系,将政府所有收入都纳入这个账户中进行集中管理。即为每一个预算单位(包括各级政府部门,财政拨款的行政事业单位、团体和组织)开设一个单一账户,各预算单位的财政收入都纳入这个账户之中。各预算单位购买商品和劳务发生的费用, That is, the finance department, on behalf of the government, sets up a single account system in the state treasury and centrally manages all revenues of the government into this account. That is, a single account should be set up for each budgetary unit (including all levels of government departments, financially allocated administrative units, organizations and organizations), and all budget units’ financial revenues are included in this account. The expenses incurred by each budgetary unit in purchasing goods and services,