基层央行监管实务视角下银行账户管理模式研究

发布时间：2018-06-27 12:13

本文选题：账户管理 + 账户分类　；参考：《安徽大学》2017年硕士论文

【摘要】：中国人民银行作为账户工作的行政主管部门,先后颁布实施了《人民币银行结算账户管理办法》《个人存款账户实名制规定》及一系列与账户管理工作相关的规范性文件,对我国单位和个人银行结算账户的开立、变更、撤销和使用等进行了逐步规范化管理,也对违规开销、使用银行结算账户的行为规定了处罚标准,进而对通过银行账户进行经济犯罪起到遏制作用,保证了经济金融活动的顺利进行。随着经济、社会、法治和科学技术的发展变化,各类创新金融产品不断涌现,现有的账户管理办法中部分条款和具体操作要求渐渐暴露出与实际情况的冲突,通过银行账户从事违法犯罪的犯罪手段和犯罪工具也逐渐衍生升级,现有的账户管理监管体系已渐渐"力不从心",如何对相关银行账户进行有效监管成为现阶段的监管重点和难点,因此,我国银行账户实务中最核心的文件《人民币银行结算账户管理办法》日渐暴露出了一些不适应性。为了更好的服务社会经济发展,提升支付服务效率,适应当前的经济环境变化,账户管理体系有待进一步改革,账户管理理念有待进一步创新,账户管理工具有待进一步优化。本文以基层央行监管实务为出发点,紧扣监管管理模式,绪论从研究的背景与意义、国内外相关研究成果、研究方法与思路进行阐述,进而得出可能的创新点。第二章基本理论介绍包括账户管理的相关概念以及账户管理的内容,第三章主述我国账户管理的发展历程与主要制度,分析在不同历史时期与当时经济社会情况相符合的账户管理的不同内容。第四章讲述当前账户管理现状与问题分析,从政治环境、经济环境、法治要求、互联网的广泛应用、与国际融合的趋势这些必要性方面进行阐述,提出当前账户管理的现状和问题。第五章根据国际上一些国家对于账户管理的做法总结经验,与我国现行账户管理方式进行对比。最后提出构建新型账户管理模式的展望并给出新型账户管理模式的建议,进而得出结论。选题是从账户管理过程中遇到的实际问题出发,罗列账户管理中一些陈旧制度、管理方式,通过利用账户从事违法犯罪的案例证明银行账户的开立、变更、撤销和使用需要进行规范化的管理,才能维护经济金融秩序。本文旨在通过对我国银行账户管理政策现状的分析,将账户监管过程中现存问题列举出来,把理论与实践相结合,以构建账户管理新模式并提供政策建议为最终的研究目的。
[Abstract]:As the administrative department in charge of account work, the people's Bank of China has successively promulgated and implemented the "measures for the Administration of RMB Bank settlement accounts" and the regulations on the Real name system of individual Deposit accounts, as well as a series of normative documents relating to the management of accounts. The opening, alteration, revocation and use of bank settlement accounts by units and individuals in China have been gradually standardized, and the penalty standards have been set for illegal expenses and the use of bank settlement accounts. Furthermore, it can restrain the economic crime through bank accounts and ensure the smooth progress of economic and financial activities. With the development of economy, society, rule of law, science and technology, various kinds of innovative financial products are constantly emerging, and some provisions and specific operational requirements of existing account management methods gradually reveal conflicts with the actual situation. Criminal means and instruments for committing illegal crimes through bank accounts are also gradually derived and upgraded. The existing account management and supervision system has gradually "not been able to do", how to effectively supervise the relevant bank accounts has become the focus and difficulty of supervision at this stage, therefore, The most important document in the bank account practice of our country, the management method of RMB bank settlement account, has exposed some inadaptability day by day. In order to better serve the social and economic development, improve the efficiency of payment services and adapt to the current economic environment, the account management system needs to be further reformed, the concept of account management needs to be further innovated, and the account management tools need to be further optimized. Based on the practice of central bank supervision at the grass-roots level, this paper focuses on the management mode of supervision and management. The introduction expounds the background and significance of the research, the related research results at home and abroad, the research methods and ideas, and then obtains the possible innovation points. The second chapter introduces the basic theory including the related concepts of account management and the content of account management. The third chapter describes the development process and main system of account management in China. This paper analyzes the different contents of account management in different historical periods and in accordance with the economic and social conditions at that time. The fourth chapter describes the current status of account management and analysis of problems, from the political environment, economic environment, the requirements of the rule of law, the widespread use of the Internet, and the trend of international integration of these necessary aspects. Put forward the current situation and problems of account management. The fifth chapter sums up the experience of some countries in the world, and compares it with the current way of account management in our country. Finally, the paper puts forward the prospect of constructing new account management mode and gives the suggestion of new account management mode, and then draws a conclusion. Starting from the practical problems encountered in the course of account management, the topic is to list some old systems and management methods in account management, to prove the opening and alteration of bank accounts by using accounts to engage in illegal and criminal cases. Withdrawal and use need to carry on standardized management, can maintain economic and financial order. The purpose of this paper is to analyze the current situation of bank account management policy in China, list out the existing problems in the process of account supervision, combine theory with practice, and construct a new model of account management and provide policy suggestions for the ultimate purpose of the research.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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