關(guān)于地方國庫“經(jīng)理制”和“代理制”之爭的思考
發(fā)布時(shí)間:2018-10-16 16:58
【摘要】:正新《預(yù)算法》已于2015年開始實(shí)施,原《預(yù)算法實(shí)施條例》必須相應(yīng)修改。2015年6月24日至7月23日,《預(yù)算法實(shí)施條例(修正草案征求意見稿)》(以下簡稱《條例(意見稿)》)公開征求意見!稐l例(意見稿)》將國庫體制分為中央和地方兩個(gè)層面,規(guī)定地方國庫由人民銀行分支機(jī)構(gòu)或商業(yè)銀行辦理,并且接受地方政府財(cái)政部門監(jiān)督等條款,再度引發(fā)了業(yè)界對經(jīng)理制(主張央行國庫受政府領(lǐng)
[Abstract]:The new Budget Law was implemented in 2015. The original regulations on the implementation of the Budget Law must be amended accordingly. From 24 June to 23 July 2015, the regulations on the implementation of the Budget Law (draft amendments to the draft for comments) > (hereinafter referred to as the regulations (draft opinions) are open for comments. < regulations (opinions) The treasury system is divided into central and local levels, The stipulation that the local treasury shall be handled by branches of the people's Bank of China or commercial banks, and that it is subject to supervision by the local government's financial departments, has once again aroused the industry's view of the management system (advocating that the central bank's treasury be subject to the government's control
【作者單位】: 中央財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;
【分類號】:D922.21;F832.31
本文編號:2275039
[Abstract]:The new Budget Law was implemented in 2015. The original regulations on the implementation of the Budget Law must be amended accordingly. From 24 June to 23 July 2015, the regulations on the implementation of the Budget Law (draft amendments to the draft for comments) > (hereinafter referred to as the regulations (draft opinions) are open for comments. < regulations (opinions) The treasury system is divided into central and local levels, The stipulation that the local treasury shall be handled by branches of the people's Bank of China or commercial banks, and that it is subject to supervision by the local government's financial departments, has once again aroused the industry's view of the management system (advocating that the central bank's treasury be subject to the government's control
【作者單位】: 中央財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;
【分類號】:D922.21;F832.31
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