近年来,财政专户数量不断扩大,资金规模急剧增长,财政资金体外循环严重,对宏观调控政策的有效实施及商业银行经营的影响日益显著。本文通过分析财政专户对宏观调控政策实施、国库收支及商业银行经营的影响,提出相关措施、建议。 In recent years, the number of special financial accounts has been continuously expanded, the scale of funds has risen sharply, and the extra-corporeal circulation of fiscal funds has become increasingly significant. The effective implementation of macro-control policies and the impact of commercial banks’ operations have become increasingly prominent. This article analyzes the impact of financial accounts on the implementation of macro-control policies, treasury receipts and expenditures and the operation of commercial banks, and puts forward relevant measures and suggestions.