财政专户资金科目归属不同对商业银行经营情况影响的实证分析

Empirical Analysis on Different Items of Fiscal Account's Effect on the Commercial Bank Operational Case

财政专户资金是各家商业银行存款的重要组成部分,约占各家商业银行存款的10%。人民银行在进行存款准备金管理过程中,将其归属于财政存款还是归属于一般存款,对商业银行经营情况将产生重大影响。

An important part of commercial banks deposits is fiscal account fund, for which accounting about 10%. During the process of PBOC＇ s Deposit Reserve Management, which was attributable to the fiscal deposits or ordinary deposits, it would have a significant impact for the operation conditions of commercial bank.