国外主要央行存款准备金制度研究及对我国的启示——基于会计管理视角

A Study on Deposit Reserve System of Major Foreign Central Banks and Its Enlightenment to China——Based on the Perspective of Accounting Management

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的政策建议。

Learning from policies on the deposit reserve management of central banks in America, Europe, Korea, Russia, India and Brazil, from the perspective of accounting management, the paper makes a study, and proposes policy recommendations on perfecting the deposit reserve management in China.