构建国库会计分析框架模式研究

Research on Construction of Treasury Accounting Framework

国库作为人民银行的重要职能部门,在经理国库、协调财政政策与货币政策的配合方面有着重要作用,本篇通过对国库会计数据整理及研究,运用数学统计和比较方法,结合财政与货币政策执行的重点信息,以建立国库会计分析框架体系为主导思想,力求通过国库会计分析准确全面地描述国库资金运行特点及变化,从国库税收和支出规模角度反映社会经济运行水平,预测及反馈财政政策的实施效果及对社会经济的影响。

The people＇s Bank treasury as an important functional department, plays an important role in manage the Treasury, coordination and cooperation of fiscal policy and monetary policy. This article through to the Treasury accounting data collection and research, by using mathematical statistics and comparative method, combining with the key information of fiscal and monetary policy, in order to establish the State Treasury accounting analysis frame system. Through to the Treasury accounting analysis description of treasury funds operation characteristics and change, from the Treasury tax and expenditure scale angle of reflection of social economic operation level, prediction and feedback the implementation of fiscal policy effects and effects on social economy.