地方国库库存余额管理研究——以山东省为例  

Research on the Inventory Balance Management of Local Treasury——Exemplified by Shandong Province

作　　者：魏潇 Wei Xiao(PBC Jinan Branch,Shandong Jinan 250021)

机构地区：[1]中国人民银行济南分行

出　　处：《金融发展研究》2019年第5期51-57,共7页Journal Of Financial Development Research

摘　　要：本文基于山东省地方国库库存数据,借鉴英美等发达国家库存目标余额管理经验,基于国库资金安全的前提,通过分析国库库存变化规律及特点,研究设计最佳国库库存持有量模型,对库存余额进行预测,为开展地方国库库存余额管理提供数据依据。建议通过建立目标余额管理机制、改进预算管理、理顺部门间权责关系、健全相关系统建设、综合运用多种操作工具等措施,有效盘活国库资金,实现收益性与流动性的平衡,进一步完善地方国库库存余额管理。In recent years,with the increase of local fiscal expenditure pressure,local governments have began to pay attention to and explored the time value of treasury stock funds.At the same time,the demand to carry out trea-sury stock management become stronger and stronger.Based on the inventory data of local treasury in Shandong Prov-ince and the experience of inventory target balance management in developed countries such as Britain and America,this paper tries to design the best treasury stock holding model and the inventory balance by analyzing the changes and characteristics of treasury stock on the premise of treasury fund security,which provides data basis for the develop-ment of local treasury inventory balance management.It concludes that a series of measures should be taken,such as establishing target balance management mechanism,improving budget management,straightening out the power-re-sponsibility relationship among departments,improving relevant system construction,and comprehensively utilizing various operational tools,to effectively activate treasury funds,achieve the balance between profitability and liquidi-ty,and further improve the management of local treasury stock balance.

关 键 词：国库库存 目标余额 余额管理 

分 类 号：F830.4[经济管理—金融学]