国外主要央行存款准备金制度研究及对我国启示——基于会计管理视角

Research on the Deposit Reserve System of Major Central Banks in Foreign Countries and its Enlightenment to China ——Based on the Perspective of Accounting Management

存款准备金管理是中央银行的重要管理职责之一。国外主要央行存款准备金成熟经验对完善我国存款准备金管理具有重要的借鉴和启示意义,本文通过对美联储、欧央行、韩国银行、俄央行、印联储、巴西央行等六个国家主要央行存款准备金管理的相关政策,从会计管理的视角进行研究,提出完善我国存款准备金管理政策建议。

The management of deposit reserve is one of the important management responsibilities of the central bank. The main foreign central bank deposit reserve of mature experience has important reference and inspiration for improving the management of China＇s deposit reserve, according to the Federal Reserve, the European Central Bank and the Bank of Korea, the Russian central bank, the Central Bank of Brazil, India fed and other six countries, mainly the central bank deposit reserve policy relevant, conducts the research from the perspective of accounting management. Put forward to perfect the management of China＇s deposit reserve policy recommendations.