对财政专户问题的研究:以国库为视角

本文从财政专户的产生及其演变过程出发,当前财政专户存在着数量大、种类多、沉淀资金量可观等几大特点,提出当前财政专户存在着开设必要性不足、同一资金性质多头开户、影响货币政策执行效果及财政资金风险加大四大问题,进而在原因剖析的基础上针对性地从制度制定层面、监管执行层面、国库服务能力提升方面及地方国库现金管理试点方面提出了相关对策及建议,以供参考。

Abstract：This paper briefly describes the current status of the Financial accounts, started with the formation and evolution process of financial accounts. Based on the research of the present situation in Ningbo, it summarizes several characteristics of the financial accounts at present, including gigantic quantities, complex varieties and enormous sink funds. It also points out four major problems of the present financial accounts, which are lacking of necessity, duplicated accounts for one kind of fund, obstructing the monetary policy and increasing the financial risks. Then the fundamental reasons of these characteristic and problems are given out, and some suggestions, such as improve the system of policy proposing, supervising, service providing and launch cash management pilot project in the local treasury, are proposed.