关于地方国库“经理制”和“代理制”之争的思考
发布时间：2018-10-16 16:58
【摘要】：正新《预算法》已于2015年开始实施,原《预算法实施条例》必须相应修改。2015年6月24日至7月23日,《预算法实施条例(修正草案征求意见稿)》(以下简称《条例(意见稿)》)公开征求意见。《条例(意见稿)》将国库体制分为中央和地方两个层面,规定地方国库由人民银行分支机构或商业银行办理,并且接受地方政府财政部门监督等条款,再度引发了业界对经理制(主张央行国库受政府领
[Abstract]:The new Budget Law was implemented in 2015. The original regulations on the implementation of the Budget Law must be amended accordingly. From 24 June to 23 July 2015, the regulations on the implementation of the Budget Law (draft amendments to the draft for comments) > (hereinafter referred to as the regulations (draft opinions) are open for comments. < regulations (opinions) The treasury system is divided into central and local levels, The stipulation that the local treasury shall be handled by branches of the people's Bank of China or commercial banks, and that it is subject to supervision by the local government's financial departments, has once again aroused the industry's view of the management system (advocating that the central bank's treasury be subject to the government's control
【作者单位】： 中央财经大学会计学院;
【分类号】：D922.21;F832.31
本文编号：2275039
[Abstract]:The new Budget Law was implemented in 2015. The original regulations on the implementation of the Budget Law must be amended accordingly. From 24 June to 23 July 2015, the regulations on the implementation of the Budget Law (draft amendments to the draft for comments) > (hereinafter referred to as the regulations (draft opinions) are open for comments. < regulations (opinions) The treasury system is divided into central and local levels, The stipulation that the local treasury shall be handled by branches of the people's Bank of China or commercial banks, and that it is subject to supervision by the local government's financial departments, has once again aroused the industry's view of the management system (advocating that the central bank's treasury be subject to the government's control
【作者单位】： 中央财经大学会计学院;
【分类号】：D922.21;F832.31
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