根据《中央单位财政国库管理制度改革试点资金支付管理办法》(财库[2002]28号)的有关规定,取消了试点单位的小额现金账户。为保证财政国库管理制度改革的顺利实施,规范试点单位会计核算,我部对现行《财政国库管理制度改革试点会计核算暂行办法》(财库[2001] Pursuant to the relevant provisions of the Measures for the Management of Payment of Pilot Funds for the Reform of the State Treasury Management System of Central Units (Cai Kuai [2002] No. 28), the small cash accounts of the pilot units were canceled. In order to ensure the smooth implementation of the reform of the treasury management system and to standardize the accounting of the pilot units, the Ministry of Finance and the Ministry of Finance of the People’s Republic of China on the Interim Measures for the Pilot Accounting of Pilot Reform of the Treasury Management System in the Treasury (Cai Kuai [2001]