地方国库现金管理的探索与实践——基于青岛的选择与实践

发布时间：2018-09-06 20:27

【摘要】：随着经济的持续发展和财税体制改革的不断深化,我国地方政府财政收入快速增长,各地国库库存余额持续攀升,大量国库资金长期沉淀于国库,资金使用效率较低。2006年中央国库现金管理正式启动后,地方政府对盘活国库库存闲置资金,实现存量资金保值增值的愿望越来越强。因此,研究如何开展地方国库现金管理,充分利用国库闲置资金实现保值增值,对于缓解地方政府资金紧张,支持地方经济发展具有重要的现实意义。本文从青岛市国库现金管理操作的可行性入手,结合青岛市国库现金管理的现状和国库现金管理运行特点,分析地方国库现金管理存在的主要风险,探讨监测和防范风险的具体措施,以期进一步改革和创新地方国库现金管理方式,实现提高财政资金运行效率,推动地方国库现金管理安全、有序、高效的开展的目标。
[Abstract]:With the continuous development of economy and the deepening of the reform of the fiscal and taxation system, the local government's fiscal revenue is increasing rapidly, the inventory balance of the national treasury continues to rise, and a large number of treasury funds have been deposited in the national treasury for a long time. After the central treasury cash management was officially started in 2006, the local governments are more and more willing to activate the idle funds of the state treasury and to maintain and increase the value of the stock funds. Therefore, it is of great practical significance to study how to carry out local treasury cash management and make full use of idle funds to maintain and increase value, which is of great practical significance in alleviating the shortage of local government funds and supporting the development of local economy. This paper starts with the feasibility of the operation of the treasury cash management in Qingdao, and analyzes the main risks of the local treasury cash management, combining with the present situation of the treasury cash management in Qingdao and the operating characteristics of the treasury cash management. This paper probes into the concrete measures to monitor and prevent risks in order to further reform and innovate the cash management mode of local treasury, to realize the goal of improving the operating efficiency of financial funds and promoting the safe, orderly and efficient development of local treasury cash management.
【作者单位】：中国人民银行青岛市中心支行;
【分类号】：F812.2

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