适应人民银行履职特点的财务制度研究

A study on a budgetary structure conducive to the PBC functioning characteristics

随着国内经济金融的快速发展，尤其在全球金融危机后，中国人民银行的管理职能有了很大的扩展，但现行人民银行财务制度尚未根据其职能变化做出相应调整，这会在一定程度上影响其职能的履行。文章结合央行工作实际分析了当前人民银行财务制度与其履职不相适应的表现，并从强化独立的财务预算体系、建立与职能相统一的财务管理体系、合理设计编制和执行部预算等方面，对建立适应人民银行履职特点的财务制度进行了研究。

With the rapid development of domestic economy and finance, the PBC＇s management functions have been greatly extended especially after the global financial crisis. However, no corresponding adjustments have been made to PBC＇s present budgetary system according to its functional changes, which will affect the performance of its functions to a certain extent. On the basis of the practice in the central bank, this article analyzes current inadaptability of the PBC＇s budgetary system to its function-performing It then studies the establishment of a budgetary system fitting in with the PBC＇s function-performing characteristics, ranging from aspects such as strengthening an independent budgeting system, establishing a financial management system consistent with its functions, reasonably devising and implementing the departmental budget.