摘要
本文对电子货币进行了定义 ,并根据与现金和存款的相似度将其分为两大类 :现金型和存款型 ,阐述了其相对于传统货币的优点和缺点 ;然后从中央银行对金融体系的监管、税务当局的税收征管两方面探讨了电子货币对政府管理部门的影响 ;最后分别从我国电子货币的现状、货币中介目标、金融监管、电子商务四个方面阐明了电子货币对我国的现实意义。
This paper provides a creative definition to E-money,according to the extend to which it resembles cash and account divides it into two types:cash-e-money and account-e-money,and demonstrates its strengths and weakness relative to conventional currency.Then the paper discusses E-money's effects to the management of government from the aspect of central bank's supervision and the authorities' taxation.Finally,it illustrates the significance of E-money in China from the angle of actual situation,intermediate goal of monetary policy,financial regulation and E-commerce.
出处
《中国行政管理》
CSSCI
北大核心
2002年第10期24-26,共3页
Chinese Public Administration