摘要
在推进国库集中支付制度改革中 ,一些试点预算单位和代理银行在资金支付清算中出现违规行为 ,这反映出国库集中支付政策还存在薄弱环节 ,加强监管尤为重要。本文拟运用委托代理理论分析框架 ,探讨国库集中支付制度面临的委托代理问题及原因 ,并提出构建国库集中支付监督制约机制的解决途径。
In the reform of the system of unified treasury receipts,some pilot budget units and agent banks violate the rules when clearing funds payments, which reflects vulnerability in the system and policies of unified treasury receipts. Therefore, supervisions should be reinforced. The paper, based on the frame of Principles-Agents theories, brings forwards the measures to strengthen the supervision system of unified treasury receipts after discussing its weakness.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第12期11-14,共4页
Journal of Central University of Finance & Economics
基金
科技部 2 0 0 3年度专项课题<国度集中支付制度改革资金支付监管与风险控制>的阶段性成果。
关键词
国库集中支付
委托代理关系
监督制约机制
Unified treasury receipts Principles-agents relationships Supervision system