期货交易所财务管理体制创新研究

Research on Innovation of Financial Management Mechanism in Futures Exchange

笔者在对期货交易所现行财务管理体制分析的基础上提出优化期货交易所财务管理体制必须处理好几个关键点:政府监管与自律管理的关系、交易所财务管理的目标、共同治理的治理结构、内部财务监控组织设置、以预算管理为轴心、对下属子公司集权与分权的选择等,而且要从动力机制、决策机制、控制机制、评价机制四个方面建立起有效的财务管理运行机制。

In this article, the author discusses some key issues to optimize financial management mechanism in the futures exchange based on a systematic analysis of financial management in the futures exchange. The keys involve the relationship between government supervision and self-regulation, the objectives of financial management in futures exchange, the administrative structure of joint governance, the internal financial control in the organization and the alternative of centralization or decentralization among the Subordinates focused on budget administration. Furthermore, the conception of setting up an efficient mechanism in financial management from such four aspects as motivation, decision--making, control and evaluation is presented as well.