地方国库现金管理国际经验比较的研究评述

A Comparative Study on the International Experience of Local Treasury Cash Management

通过梳理地方国库现金管理的国内外文献可以发现,文献主要分为两类:第一类偏重于对国库现金管理的相关概念、步骤、政策等各方面进行理论上的说明,第二类偏重于介绍部分国家或地区的具体实践和实证分析。本文通过对相关文献的综述并形成关于我国地方国库现金管理的五个观点:(1)健全和完善相关法律法规;(2)完善国库单一账户制度;(3)加强对现金流的预测与监管;(4)与货币政策协调一致;(5)重视现金投资的风险管理。

By combing the local treasury cash management of foreign literature it is found that the literature is divided into two categories: the first category focuses on the treasury cash management related concepts, steps, policies and other aspects of the theoretical description. The second category focuses on the introduction on the specific practice and empirical analysis of some countries or regions. This paper summarizes the relevant literatures and forms five views on the cash management of local treasury in China:(1) to perfect the relevant laws and regulations;(2) to perfect the single account system of the treasury, to strengthen the control of cash expenditure;(3) to strengthen the cash flow forecast and regulation;(4) to harmonize with monetary policy;(5) to emphasis on cash investment risk management.