摘要
党的二十大报告提出“建设现代中央银行制度”,这其中,独立的财务预算管理制度是重要组成之一,也是保障金融长治久安的基础前提。目前《中国人民银行法》仍在修订中,央行预算独立性也是讨论的焦点问题。对此,本文基于预算管理角度,通过研究全球最古老央行之一的英格兰银行,分析其预算管理制度建设、内控管理、信息披露、利润分配、财务缓冲等情况,结合人民银行实际和当前预算管理改革发展趋势,为现代中央银行预算管理发展提供借鉴和参考。
Report to the 20th CPC National Congress of the Communist Party of China put forward"building a modern central bank system",in which an independent financial budget management system is one of the important components,and it is also the basic premise to ensure long-term financial stability.At present,the People's Bank of China Law is still being revised,and the budget independence of the central bank is also the focus of discussion.In this regard,based on the perspective of budget management,this paper studies the Bank of England,one of the oldest central banks in the world,and analyzes its budget management system construction,internal control management,information disclosure,profi t distribution,fi nancial buffer and so on,combining with the actual situation of the People's Bank of China and the current budget management reform and development trend,so as to provide reference for the development of modern central bank budget management.
出处
《吉林金融研究》
2023年第6期35-40,共6页
Journal of Jilin Financial Research
关键词
英格兰银行
财务治理
预算独立
财务缓冲
bank of england
financial governance
budget independence
financial buffer