我国国库管理立法研究  

On the Idea Renewal and Institutional Arrangement of the National Treasury Laws

作　　者：徐阳光[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《当代法学》2008年第5期56-60,共5页Contemporary Law Review

基　　金：国家社会科学基金项目:预算法的修改与完善研究(07BFX041)

摘　　要：随着财政法治建设的逐步深化,完善国库管理立法应当被提到议事日程。我国国库管理立法应当更新传统的理论,明确区分国库、公库、金库等基本概念,意识到国库对于地方政府财政自主之重要性,同时对现代财政国库的职能应有全面的认识。在制度设计上,应当融多种体制于一体,以委托代理制与银行存款制相结合,并逐步走向现金管理制的复合型国库管理体制,同时进一步改革国库集中支付制度。制定《中华人民共和国国库法》,以立法的形式明确国库的地位、职责、权限以及国库监督的手段。With the development of the fiscal law, the national treasury legislation will come up on the agenda. Our national treasury legislation should update the conventional ideas and draw a clear distinction between the basic concepts such as national treasury, public treasury and so on. At the same time, we should understand comprehensively the national treasury＇s function. In terms of the institutional arrangement, we should integrate the agency by mandate and the depositing system into the composite national treasury system and reform the central payment system of national treasury. We need enact the national treasury law and the public treasury law in order to solve some important problems about the system, legal subject and the legal responsibility.

关 键 词：国库 公库 国库法 国库管理体制 

分 类 号：D922.2[政治法律—经济法学]