国库独立保管人制度的法律构建

The Construction of the Law on the Independent Custodian System of the State Treasury

本文借鉴现代信托法理的内涵,以及投资基金和资产管理中的第三方独立托管的理念和制度,在人民银行经理国库体制的前提下,提出创建国库独立保管人制度应是我国国库管理监督制度发展完善的正确方向选择。

Learning from the connotation of the laws and theories on modem trust, the concept and system of the third party independent custodian of investment funds and asset management, under the premise of maintaining the system that the People＇s Bank of China operates the state treasury, the paper puts forward that creating the independent custodian system of the state treasury should be the correct direction for China to develop and perfect the management and supervision system of the state treasury.