国外中央银行财务实践对人民银行财务管理的启示

The Enlightenment of Financial Practice of Foreign Central Banks on Financial Management of People's Bank of China

2006年起部门预算的实施使得人民银行财务预算管理的方式发生了较大的变化,而人民银行财务预算管理体制自1994年制定后基本未变,制度相对滞后对于人民银行财务预算管理的规范化精细化发展产生了一定的影响。本文通过研究国外主要发达国家中央银行财务预算管理制度,探究其主要特点,以期为完善人民银行财务预算管理体制提供有益参考。

Since 2006, the implementation of departmental budget makes the financial budget management mode of People＇s Bank of China greatly changed. While since 1994, the financial budget management system of the People＇s Bank of China is almost unchanged, the lagged system affects the financial budget management standardization of fine development. Through the study of the central banks＇ financial budget management system at major developed countries, the paper aims to explore their main characteristics, and provide a useful reference for perfecting the financial budget management system of the People＇s Bank of China.