All government funds are collected and paid concentratedly through the single account system. It has the character of short collection-and-payment procedure and high efficiency and standardized operation and perfect supervision.

• 它也称国库单一帐户制度，是指在国库或国库指定的代理行建立国库单一帐户体系，政府所有财政性资金通过这一帐户体系集中收缴和支付的财政资金管理制度，具有收支程序短、效率高、运作规范、利于监督等特点。