央行国库会计标准化建设与规范化管理探析  

The Discussion on the Standardization Construction and Management of the State Treasury Accounting of the Central Bank

作　　者：安喜锋[1] 

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2013年第12期94-97,共4页West China Finance

摘　　要：加强基层央行国库会计标准化建设与规范化管理是为公共财政提供优质高效预算收支服务的现实选择,也是确保基层央行国库资金安全高效运行的重要保障。对此,本文首先分析了当前央行国库会计核算工作的发展状况,进而探讨了国库会计标准化建设与规范化管理的目标和主要内容,并针对当前央行国库会计核算操作与管理存在的具体问题,给出了做好央行国库会计标准化建设与规范化管理工作的对策和建议。Strengthening the standardization construction and management of the state treasury accounting of the grassroots central bank is the realistic choice to provide high quality and efficient budgetary revenues and expenditures service for the public finance,and is also the important guarantee to ensure the safe and efficient operation of the state treasury funds of grassroots central bank.The paper firstly analyzes the current development situation of the state treasury accounting settlement of the central bank,and then discusses the objectives and main contents of the standardization construction and management of the state treasury accounting,and aiming at the specific problems of the operation and management of the state treasury accounting settlement of the central bank,provides relevant countermeasures and suggestions.

关 键 词：国库管理 会计标准化 规范化管理 

分 类 号：F830.31[经济管理—金融学]