试论“国库单一帐户”制度改革

On the Reform of Treasure Single Account System

大胆借鉴国际经验 ,结合中国国情 ,在我国推行国库单一账户制 ,是当前理论界人士和政府工作者的共识。本文论述了我国实行国库单一账户制度的必要性和面临的困难 ,并提出了实施这项改革的一些对策。

It is the common knowledge in academic circles and government departments that treasury single account system should be practiced on the basis of using foreign experiences for reference and combining with Chinese different conditions.The necessity difficulty and measure of carrying out the system are discussed in this paper.