人民银行A基层行全面预算管理研究

发布时间：2018-10-31 10:30

【摘要】：中国人民银行作为我国的中央银行，承担着制定和执行货币政策，维护金融稳定，提供金融服务的职能。近年来随着经济的改革发展，人民银行在业务发展创新方面取得了很大的进展。但在预算管理方面，目前仍普遍存在一种观念，认为预算管理就是管钱、管物、算账、做报表分析，没有认识到预算是实现中央银行履行职能目标的手段和保障。人民银行的预算管理水平与国外中央银行以及国内的商业银行等金融机构相比，方法和手段都比较落后。人民银行的预算管理工作存在诸多问题，如预算管理体系不健全、预算编制粗略，控制手段简单，没有建立预算考核制度等。这些问题影响了预算管理工作的有效性和履行央行职能的能力，，急需解决。全面预算管理作为一种集系统化、战略化和人本化理念为一体的现代管理模式，是对单位内部各种财务及非财务资源进行有效地分配、控制，组织和协调单位内部生产经营活动，是完成既定的目标的管理工具。构建全面预算管理体系是提高人民银行预算管理水平的有效途径。本文首先对全面预算管理理论体系进行介绍，包括全面预算管理的理论基础、概念、特征等。其次阐述了人民银行预算管理现状，并通过研究A基层行预算管理情况，分析了其预算管理中存在的问题及原因。接着对A基层行如何构建全面预算管理体系进行设计，提出具体的实施方案。最后强调A基层行全面预算管理实施中有需要注意的问题，同时对改善人民银行预算管理工作提出建议，并对未来研究进行展望。
[Abstract]:As the central bank of China, the people's Bank of China is responsible for formulating and implementing monetary policy, maintaining financial stability and providing financial services. In recent years, with the development of economic reform, the people's Bank of China has made great progress in business development and innovation. However, in the aspect of budget management, there is still a general idea that budget management is the management of money, property, accounting and statement analysis, without realizing that budget is the means and guarantee for the central bank to fulfill its functional goal. Compared with foreign central banks and domestic commercial banks, the budget management level of the people's Bank of China is relatively backward. There are many problems in the budget management of the people's Bank of China, such as the imperfection of the budget management system, the rough budget preparation, the simple control means, the failure to establish the budget assessment system, and so on. These problems affect the effectiveness of budget management and the ability to perform the functions of the central bank. Comprehensive budget management, as a modern management mode which integrates systematization, strategy and humanism, is the effective distribution and control of various financial and non-financial resources within the unit. Organization and coordination of internal production and management activities, is to achieve the set objectives of the management tool. Constructing a comprehensive budget management system is an effective way to improve the budget management level of the people's Bank of China. This paper first introduces the theoretical system of total budget management, including the theoretical basis, concept, characteristics and so on. Secondly, this paper expounds the present situation of the budget management of the people's Bank of China, and analyzes the problems and reasons in the budget management of the basic bank A by studying the situation of the budget management at the basic level of the people's Bank of China. Then the A-level bank how to build a comprehensive budget management system design, put forward specific implementation plan. Finally, the paper emphasizes the problems that need to be paid attention to in the implementation of the overall budget management of the basic Bank of A, and puts forward some suggestions for improving the budget management of the people's Bank of China, and looks forward to the future study.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.31

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