摘要
建立国库单一账户体系是财政国库管理制度改革的关键。本文从建立国库单一账户的模式入手 ,研究国库单一账户余额控制和管理 ,探讨国库单一账户资金运作创新的途径 ,为我国即将开展的国库现金管理提供决策依据。
To establish the treasury single account system is the key to the reform of financial treasury management system. Starting from the pattern of establishing treasury single account, this paper studies the balance control and the management of the treasury single account, inquiring into some creative approaches to the treasury single account, which provides some strategies for China's treasury cash management that is going to be carried out.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第10期7-10,共4页
Journal of Central University of Finance & Economics
基金
中国人民银行武汉分行 2 0 0 4年度重点课题<国库现金管理与国债管理协调配合研究> (编号为WB2 0 0 42 3 3 )的阶段性研究成果之一。
关键词
国库单一账户
国库集中收付制度
国库现金管理
Treasury single account Treasury concentration income and payment system Treasury cash management
