人民币银行结算账户管理制度研究  

Management System of Renminbi Bank Settlement Accounts

作　　者：袁萍[1,2] 陶能虹[3] 

机构地区：[1]中央财经大学会计学院 [2]中国人民银行广州分行支付结算处 [3]中国工商银行战略管理与投资者关系部

出　　处：《金融论坛》2010年第4期58-63,共6页Finance Forum

摘　　要：银行结算账户是支付体系的基础,是资金流转的基本依托,其制度要求对现代经济金融的顺畅运转具有重要影响。近年来,实务界对我国现行人民币结算账户体系进行了一些探讨,但鲜见系统性研究成果。本文介绍了我国银行结算账户管理制度的发展历程和基本特征,在进行国际比较的基础上分析了我国现行制度在账户管理目的、法律层级、分类管理原则等方面的不足,并提出了对应政策性建议,包括拓展账户管理目标、提升账户管理法规级次、完善罚则、简化账户分类、实施宽进严控的账户监管、采用非现场监测为主的账户监管手段和整合监管资源、建立合作监管机制等。Bank settlement accounts are the basis of payment system, and support the whole funds flow, so the system requirements on banks settlement accounts have significant influence on keeping modern economy and finance running smoothly. In recent years, although professionals have made some explorations on the current Renminbi bank settlement ac- counts system, few have obtained systematic achievements. The paper first introduces the development history and charac- teristics of management system of bank settlement accounts in China. On the basis of comparing other countries＇ practice, the paper analyzes the deficiencies of the current system in China in account management purpose, legal hierarchy and category management, and puts forward some feasible policy suggestions, such as expanding account management purpose, up- grading the legal hierarchy on account management, perfecting punishment regulations, simplifying account category, implementing a ＂lenient entrance but strict control＂ account supervision pattern, mainly relying on off-site supervision approach, integrating supervision resources and establishing cooperative supervision system.

关 键 词：支付体系 银行结算账户 人民币银行结算账户 银行结算账户管理制度 

分 类 号：F832.2[经济管理—金融学]