浅议推动国库现金管理现代化

On Modernization of Treasury Cash Management

发达国家的国库现金普遍采用国库单一账户和分类账户体系以及财政收支分类规范运行的管理体制,利用先进的信息化处理系统科学地管理国库现金。而目前我国国库现金管理存在着预算单位和征收机关设立多重存款账户分散运行,因而难以形成集中财力,以及国库管理信息化建设进展迟缓等主要问题。为此,应尽快建立国库现金分析预测体系和国债平准基金,完善国债发行制度,排除影响国库资金使用效率的因素,使国库现金运作与央行货币政策进一步协调配合。

The management system of treasury cash in developed countries includes single account, sorted account and normalization of sorted financial balance, operated with an advanced information-processing system. However, the present treasury cash in China is separately managed with multiple accounting by budgeting units and levying authorities, which decentralizes financial resources and delays informational construction of treasury management. Therefore, we should establish a treasury cash prediction system and treasury equilibrium fund, improve regulations of treasury debt issuance, and exclude any impact on the efficiency of treasury utilization so as to better the coordination of treasury cash operation with monetary policies of the Central Bank.