新形势下财政专户纳入国库管理的必要性研究

A Study on the Necessity of Institutionalizing the Fiscal Account into the State Treasury Management under the New Situation

财政专户是财政部门开设在商业银行的具有特定用途的账户,区别于其在人民银行国库的财政库款户。调查显示财政专户普遍存在数量多、资金规模大、资金管理透明度不高等问题,长此以往,对中央银行货币政策执行、国库预算管理和地方财经秩序都会形成不良影响,易引发挤占挪用资金、小金库及权力寻租等腐败问题,本文对此进行分析并提出相关建议。

Fiscal account, which is different fxom the deposit account of the state treasury in the People＇s Bank of China, is offi- cially defined as a sort of account that is opened by financial department in commercial banks with specific purpose. The investigation demonstrates that there exist such problems in fiscal account as a large quantity, large-scale fund and opaque management. In the long-term, the problems will place a negative influence on not only the central bank＇s implementation of monetary policy and the state treasury budget management but also the local fiscal order. Consequently, they will trigger corrupt practices such as misappropriation of fund, slush funds and power rent-seeking. The paper makes the analysis and outs forward relevant suggestions.