从会计学视角探析货币和货币发行

Analysis on Currency and Currency Issues from the Perspective of Accounting

货币作为价值尺度和流通手段,在现代信用体系建立之后,开始摆脱贵金属的制约。信用不仅扩大了货币的内涵,也创造了货币,从而扩大了货币的范围和规模。从会计学角度,实际上基础货币是中央银行的负债,商业银行存款是商业银行的负债。商业银行存款创造的过程,也是资产负债不断扩大的过程,但是在基础货币和货币乘数相对稳定的前提下,货币的增长是有极限的。任何环节的债务如果不能偿还,可能给商业银行带来挤兑风险。

As a means of circulation and a unit of account, currency began to get rid of the restric- tion of precious metals after modern credit system established. Credit not only expanded the connotation of the currency, but also created the currency, to expand the scope and scale of currency. From the per- spective of accounting, actually the monetary base is the central bank＇s liabilities, commercial bank deposits are liabilities of commercial banks. The process of commercial bank deposits creating is also the process of assets and liabilities increasing constantly, but under the premise that the monetary base and money multiplier are relatively stable, monetary growth is limited. Failure to repay the debt of any link may bring the risk of running on commercial banks.