国库代理制与经理制的比较分析

发布时间：2019-01-18 21:56

【摘要】：随着我国市场经济体制的逐步完善,财政管理体制经历了多次重大改革。作为财政管理体制的重要组成部分,国库管理体制的发展能促进财政管理体制的完善,同时,财政管理体制的改革变化也要求国库管理制度相应的改革。我国从2001年开始实施国库集中收付制度改革,经过十多年的摸索实践,已基本建立起现代国库管理体制。现行预算法规定人民银行经理国库,但从国库管理工作的实践和效果来看,国库经理制存在诸多不完善的地方。在此背景下,国库代理制和经理制的选择问题备受争议。针对这一问题,本文对这两种国库管理体制,尤其是在我国实践中的国库“经理制”与国库代理制进行比较分析,试图提出适应我国发展的国库管理体制。本文对国库管理体制的选择分析建立在公共财政理论框架之下,针对委托代理理论中激励不相容的问题,重点对国库代理制和国库经理制这两种国库管理体制进行了比较分析,得出了我国应实行国库代理制的结论。论文首先梳理了我国国库管理体制的历史沿革,以及在现行的国库“经理制”下我国现代国库管理制度的内涵及变革。然后界定了国库代理制与国库经理制,并对我国现行的国库管理体制进行了界定。在论文的主体部分从国库管理效率的三个评价指标出发,对两种国库管理体制进行了比较分析,进而得出我国应实行国库代理制的结论,并阐述了现阶段实行国库代理制存在的障碍。第四章阐述了国际经验借鉴,主要从合理的机构设置、完全的集中收付制度和高效的现金管理操作三方面进行归纳总结。最后针对现阶段在我国建立国库代理制的障碍提出了相应的政策建议。本文主要使用了规范分析的经济学研究方法,在主要章节应用了比较分析,理论结合实际的研究方法。论文写作突出了最新的政策变化,深入实质内容进行分析,结合我国的实际情况,得出了相应的结论和政策建议。
[Abstract]:With the gradual improvement of market economy system in our country, the financial management system has experienced many important reforms. As an important part of the financial management system, the development of the treasury management system can promote the improvement of the financial management system. At the same time, the change of the financial management system also requires the corresponding reform of the treasury management system. After more than ten years of practice, China has basically established a modern treasury management system. The current Budget Law prescribes the manager treasury of the people's Bank of China, but from the practice and effect of the treasury management, there are many imperfections in the treasury manager system. In this context, the choice of treasury agency system and manager system is controversial. Aiming at this problem, this paper makes a comparative analysis of the two kinds of treasury management systems, especially the treasury "manager system" and the treasury agency system in practice in our country, and tries to put forward the treasury management system suitable for the development of our country. In this paper, the selection and analysis of treasury management system is based on the framework of public finance theory. Aiming at the problem of incentive incompatibility in principal-agent theory, this paper makes a comparative analysis of the two treasury management systems, namely, the treasury agency system and the treasury manager system. The conclusion is drawn that our country should carry out the treasury agency system. The paper firstly combs the historical evolution of the treasury management system of our country, and the connotation and reform of the modern treasury management system under the current treasury "manager system". Then it defines the treasury agency system and the treasury manager system, and defines the current treasury management system in China. In the main part of the paper, from the three evaluation indexes of the efficiency of treasury management, the author makes a comparative analysis of the two kinds of treasury management system, and then draws the conclusion that China should implement the treasury agency system. And elaborated the present stage to carry out the treasury agency system to exist the barrier. The fourth chapter describes the international experience, mainly from the rational establishment of institutions, complete centralized payment and payment system and efficient cash management three aspects are summarized. Finally, the author puts forward the corresponding policy suggestions on the obstacles of establishing the treasury agency system in our country at the present stage. This paper mainly uses the normative analysis of the economic research methods, in the main chapter of the application of comparative analysis, theory combined with practical research methods. This paper highlights the latest policy changes, analyzes the substance of the policy, and draws the corresponding conclusions and policy recommendations in the light of the actual situation in China.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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