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财政国库管理制度改革的核心内容是建立国库单一账户体系,而建立国库单一账户体系的关键是正确理解和使用“零余额账户”。在此,笔者以“预算单位零余额账户”为例,谈谈自己的见解。
The core content of the reform of the treasury management system is to establish a treasury single account system. The key to establishing a treasury single account system is to correctly understand and use “zero balance accounts.” Here, I use “budget unit zero balance account” as an example, to talk about their own views.