人民币银行结算账户管理制度研究

发布时间：2017-12-30 23:26

本文关键词：人民币银行结算账户管理制度研究　出处：《金融论坛》2010年04期 　论文类型：期刊论文

【摘要】：银行结算账户是支付体系的基础,是资金流转的基本依托,其制度要求对现代经济金融的顺畅运转具有重要影响。近年来,实务界对我国现行人民币结算账户体系进行了一些探讨,但鲜见系统性研究成果。本文介绍了我国银行结算账户管理制度的发展历程和基本特征,在进行国际比较的基础上分析了我国现行制度在账户管理目的、法律层级、分类管理原则等方面的不足,并提出了对应政策性建议,包括拓展账户管理目标、提升账户管理法规级次、完善罚则、简化账户分类、实施宽进严控的账户监管、采用非现场监测为主的账户监管手段和整合监管资源、建立合作监管机制等。
[Abstract]:The bank settlement account is the basis of the payment system and the basic backing of the circulation of funds. Its system requirements have an important impact on the smooth operation of modern economy and finance in recent years. The practical circle has carried on some discussion to the present RMB settlement account system of our country, but few systematic research results. This paper introduces the development course and the basic characteristic of the bank settlement account management system of our country. On the basis of international comparison, this paper analyzes the shortcomings of the current system in the purpose of account management, the legal hierarchy, the principle of classified management, and puts forward corresponding policy recommendations, including expanding the objectives of account management. To improve the level of account management laws and regulations, improve penalties, simplify the classification of accounts, implement wide and strict control of account supervision, adopt off-site monitoring of accounts supervision means and integrate regulatory resources, establish cooperative supervision mechanism, and so on.
【作者单位】：中央财经大学会计学院;中国人民银行广州分行支付结算处;中国工商银行战略管理与投资者关系部;
【分类号】：F832.2
【正文快照】： 一、导论在现代市场经济条件下,社会交易活动的进行离不开资金的清算和结算,而这都有赖于支付体系的支持。总体而言,支付体系是一系列实现支付过程①中货币债权转移的机制,具体包括银行账户、支付工具、支付系统、支付服务主体以及相关法律法规。支付体系作为一国(地区)的重

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