What is the content of the Treasury Single Account System

The Treasury Single Account System consists of the following bank accounts: (1) Treasury account opened by the Ministry of Finance (referred to as the Treasury Single Account).

2) Zero balance account opened by the Ministry of Finance (referred to as the zero balance account of the Ministry of Finance) and zero balance account opened by the Ministry of Finance for the budget unit (referred to as the zero balance account of the budget unit).

3) The special financial account for extra-budgetary funds (hereinafter referred to as the special account for extra-budgetary funds) opened by the Ministry of Finance.

4) Small cash accounts (referred to as small cash accounts) opened by the Ministry of Finance for budget units.

5) The special special account (referred to as the special account) opened by the budget unit approved by the Ministry of Finance or authorized by ***.

The Ministry of Finance is the functional department for the management of the Treasury Single Account System, and no unit may establish, change or revoke any bank account in the Treasury Single Account System without authorization. In accordance with relevant regulations, the People's Bank of China should strengthen the management and supervision of the single account of the treasury and the first bank. The ** bank referred to here refers to the commercial bank that is determined by the Ministry of Finance in the pilot reform of the financial and treasury management system and specifically handles the payment of fiscal funds.

The zero-balance financial account is a special form of basic account, which is only applicable to the allocation and use of financial funds of state administrative institutions. It got its name because its daily balance remains zero.

The Treasury Single Account System is a general term for various types of fiscal accounts. It includes the treasury account and zero balance account opened by the financial department, the zero balance account opened by the Ministry of Finance for the budget unit, the special financial account for extra-budgetary funds opened by the financial department, the small cash account, and the special special account opened by the budget unit approved by the financial department.

The order of capital expenditure is: funds from the treasury account into the zero balance account or the special financial account, and then from the zero balance account and the special financial account to the ** merchant collection account.

The fiscal zero balance account refers to the unit account of the financial appropriation, which is generally allocated to the account according to the plan, but must be cleared at the end of the month, that is, the appropriation must be used up within the month.

Summary. Hello dear!Glad to answer for you :

1. Treasury account (referred to as Treasury Single Account) opened by the Ministry of Finance;2) Zero balance account opened by the Ministry of Finance (referred to as the zero balance account of the Ministry of Finance) and zero balance account opened by the Ministry of Finance for the budget unit (referred to as the zero balance account of the budget unit). 3) The special financial account for extra-budgetary funds (hereinafter referred to as the special account for extra-budgetary funds) opened by the Ministry of Finance. 4) Small cash accounts (referred to as small cash accounts) opened by the Ministry of Finance for budget units. 5) The special special account (referred to as the special account) opened by the budget unit approved by the Ministry of Finance or authorized by ***. Dear, the above are the answers to my questions about you, please pay attention to check Oh dear, I hope I can help you, I wish you a happy life and a happy mood. It's a good mood every day.

<> which accounts are included in the Treasury Single Account System.

Hello dear!We are glad to answer your questions: 1. The treasury account opened by the Ministry of Finance (referred to as the treasury single account); 2) Zero balance account opened by the Ministry of Finance (referred to as the zero balance account of the Ministry of Finance) and zero balance account opened by the Ministry of Finance for the budget unit (referred to as the zero balance account of the budget unit). 3. The special financial account for extra-budgetary funds opened by the Ministry of Finance (referred to as the special account for extra-budgetary funds); 4) Small cash accounts (referred to as small cash accounts) opened by the Ministry of Finance for budget units. 5) The special special account (referred to as the special account) opened by the budget unit approved by the Ministry of Finance or authorized by ***.

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<> dear, supplementary note: the single account system of the treasury, the single account system refers to the implementation of the centralized payment of the treasury, the account system used for the accounting and management of revenue and expenditure of all financial H assets, used to record, account and reflect the financial revenue and expenditure activities included in the budget management, and used to settle the zero balance accounts opened by the financial departments in commercial banks to achieve payment. Among them, the most commonly used and most important accounts of the unit are:

"Fiscal Zero Balance Account" and "Unit Zero Balance Account". <

<> pro, supplementary note: constitute an account; The single treasury account is the treasury account opened by the financial department in the People's Bank of China, which is used to record, account for and reflect the financial revenue and expenditure activities included in the budget management, and is used to settle and realize payment of the zero-balance accounts opened by the government department in commercial banks. The zero-balance account opened by the financial department in the commercial bank for the unit is used for direct financial payment and settlement with the single account of the treasury; At the same time, a zero-balance account is opened for budget units for the purpose of fiscal authorization payments and liquidation with the Treasury Single Account.

a) Single Treasury Account. The single treasury account is the treasury account opened by the financial department in the People's Bank of China, which is used to record, account for and reflect the fiscal revenue and expenditure activities included in the budget management, and is used to settle and realize payment with the zero balance account opened by the financial department in the commercial bank.

b) Zero balance accounts. The zero-balance account opened by the financial department in the commercial bank for the old man of the unit is used for direct payment by the treasury and the single account with the treasury for settlement; At the same time, a zero-balance account is opened for budget units for the purpose of fiscal authorization payments and liquidation with the Treasury Single Account.

The zero-balance account and the single treasury account opened by the Ministry of Finance in the People's Bank of China cooperate with each other to form the basic account in the process of disbursement of financial funds. In order to ensure that the financial funds do not flow into the single account of the treasury before the actual payment occurs, the "Plan" realizes the method of payment by the first bank, and then the first bank will ask for the settlement of the single account of the treasury at the end of each day.

3) Special financial accounts for extra-budgetary funds opened by financial departments in commercial banks. Due to the complexity of extra-budgetary funds and the non-directional nature of expenditures, it is still difficult to fully incorporate them into the single account of the treasury. This account is used to record, account for and reflect income and expenditure activities of funds other than those included in the pre-allowance, and is managed by the finance department.

**According to the requirements of the financial department and the payment instructions, the bank handles the income and expenditure business of the special account for extra-budgetary funds. Budgetary funds may not be mixed into this account. With the gradual deepening of fiscal and taxation reforms, extra-budgetary funds will eventually be gradually incorporated into the single account management of the state treasury.

4) Small cash accounts. Due to the existence of regular sporadic expenditures in the budget units, the small amounts and frequent occurrences are set up, and a small cash account with a transitional nature is set up. This account is used to record, account for and reflect sporadic cash expenditure activities of budget units and is cleared with the Treasury Single Account.

The budget unit must pay within the scope of the amount authorized by the financial department and the scope of use, and shall not be used for the expenditure of the unit's welfare, bonuses, etc.

5) Special special accounts. Since China is now in a critical period of reform and development, there are many policy-related expenditure items, and there are special requirements for the expenditure of funds. This account is used to record, account for and reflect the special earmarked expenditure activities of the budget unit and is cleared with the single account of the State Treasury.

Budget units are not allowed to transfer funds from special accounts to other accounts of their own units, nor are they allowed to transfer funds from other accounts to their own accounts for accounting.

Answer]: a, b, c, d

The treasury single account system includes a special account for extra-budgetary funds, a zero-balance account for budget units, a zero-balance account for financial departments, and a single account for the treasury. Therefore, options A, B, C, and D are correct.

Answer]: a, b, c, d

The single account system of the treasury includes: the single account of the treasury, the zero balance account of the financial department, the zero balance account of the budget unit, the special financial account of the budget and the special account of the special account.