河北省地方国库的现金管理研究

发布时间：2018-05-08 17:01

本文选题：国库集中支付制度 + 地方国库　；参考：《石河子大学》2017年硕士论文

【摘要】：随着财政国库管理体制的深入改革,我国逐步建立了国库单一账户体系,实现了国库资金的集中支付。中央金库及地方各级国库库存资金稳步增长,国库库存资金的高位积聚,为国库现金管理创造了空间。2006年开始,我国正式启动了中央国库现金管理,这有效的利用了国库闲置的资金。从2006年到2015年,单就商业银行定期存款的利息就近700亿元。这大大增加了中央财政收益。中央国库现金管理取得的巨大成效,引发了专家学者对如何在确保安全的前提下实现地方国库现金保值增值、构建科学合理的地方国库现金管理体系、建立地方国库现金管理制度等一系列问题的思考。地方国库实施现金管理的条件也逐渐成熟,2014年12月北京、上海、黑龙江等6省市先后开展地方国库现金管理试点,至此我国地方国库现金管理进入探索阶段。针对河北省庞大的地方国库资金,如何在确保安全的前提下实现余额最小化和收益最大化,成为了当前一个需要研究的问题。笔者采用理论分析和实证研究相结合的方法,对国库现金管理基础理论进行论述,在借鉴中央和国外成功做法的基础上,结合了河北省地方国库的特点,对河北省国库现金管理的现状进行了分析,发现了相关存在的问题。提出了河北省国库现金管理的优化运作思路,运用了鲍摩尔模型来测算国库最佳持有量,在持有合理国库现金的基础上,通过稳妥、有序的操作方式以及相关的配套设施来进行投资运作,实现国库现金收益最大化。希望对河北省的地方国库现金管理提供借鉴意义。
[Abstract]:With the deepening reform of the treasury management system, China has gradually established the treasury single account system and realized the centralized payment of treasury funds. The steady growth of central treasury and local treasury stock funds at all levels, and the high accumulation of treasury stock funds have created space for treasury cash management. Since 2006, China has officially launched the Central Treasury Cash Management. This effectively uses the idle funds of the treasury. From 2006 to 2015, the interest on time deposits in commercial banks was close to 70 billion yuan. This has greatly increased the revenue of the central government. The great effect of the central treasury cash management has aroused experts and scholars on how to maintain and increase the value of local treasury cash under the premise of ensuring safety, and to construct a scientific and reasonable local treasury cash management system. Thoughts on a series of problems such as establishing local treasury cash management system. In December 2014, Beijing, Shanghai, Heilongjiang and other six provinces and cities have carried out local treasury cash management pilot projects, so our local treasury cash management has entered the exploration stage. In view of the huge local treasury funds in Hebei Province, how to minimize the balance and maximize the income under the premise of ensuring the safety has become a problem that needs to be studied at present. By combining theoretical analysis with empirical research, the author discusses the basic theory of treasury cash management. Based on the successful practices of the central government and foreign countries, the author combines the characteristics of the local treasury in Hebei Province. This paper analyzes the current situation of cash management in Hebei Province and finds some problems. This paper puts forward the idea of optimizing the operation of the treasury cash management in Hebei Province, uses the Bowmore model to calculate the best holding quantity of the treasury, and on the basis of holding the reasonable treasury cash, it adopts a sound method. Operating in an orderly manner and supporting facilities for investment operations to maximize treasury cash returns. Hope to provide reference to the local treasury cash management in Hebei Province.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

【参考文献】