【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的逐步完善,財(cái)政管理體制經(jīng)歷了多次重大改革。作為財(cái)政管理體制的重要組成部分,國(guó)庫(kù)管理體制的發(fā)展能促進(jìn)財(cái)政管理體制的完善,同時(shí),財(cái)政管理體制的改革變化也要求國(guó)庫(kù)管理制度相應(yīng)的改革。我國(guó)從2001年開(kāi)始實(shí)施國(guó)庫(kù)集中收付制度改革,經(jīng)過(guò)十多年的摸索實(shí)踐,已基本建立起現(xiàn)代國(guó)庫(kù)管理體制�，F(xiàn)行預(yù)算法規(guī)定人民銀行經(jīng)理國(guó)庫(kù),但從國(guó)庫(kù)管理工作的實(shí)踐和效果來(lái)看,國(guó)庫(kù)經(jīng)理制存在諸多不完善的地方。在此背景下,國(guó)庫(kù)代理制和經(jīng)理制的選擇問(wèn)題備受爭(zhēng)議。針對(duì)這一問(wèn)題,本文對(duì)這兩種國(guó)庫(kù)管理體制,尤其是在我國(guó)實(shí)踐中的國(guó)庫(kù)“經(jīng)理制”與國(guó)庫(kù)代理制進(jìn)行比較分析,試圖提出適應(yīng)我國(guó)發(fā)展的國(guó)庫(kù)管理體制。 本文對(duì)國(guó)庫(kù)管理體制的選擇分析建立在公共財(cái)政理論框架之下,針對(duì)委托代理理論中激勵(lì)不相容的問(wèn)題,重點(diǎn)對(duì)國(guó)庫(kù)代理制和國(guó)庫(kù)經(jīng)理制這兩種國(guó)庫(kù)管理體制進(jìn)行了比較分析,得出了我國(guó)應(yīng)實(shí)行國(guó)庫(kù)代理制的結(jié)論。論文首先梳理了我國(guó)國(guó)庫(kù)管理體制的歷史沿革,以及在現(xiàn)行的國(guó)庫(kù)“經(jīng)理制”下我國(guó)現(xiàn)代國(guó)庫(kù)管理制度的內(nèi)涵及變革。然后界定了國(guó)庫(kù)代理制與國(guó)庫(kù)經(jīng)理制,并對(duì)我國(guó)現(xiàn)行的國(guó)庫(kù)管理體制進(jìn)行了界定。在論文的主體部分從國(guó)庫(kù)管理效率的三個(gè)評(píng)價(jià)指標(biāo)出發(fā),對(duì)兩種國(guó)庫(kù)管理體制進(jìn)行了比較分析,進(jìn)而得出我國(guó)應(yīng)實(shí)行國(guó)庫(kù)代理制的結(jié)論,并闡述了現(xiàn)階段實(shí)行國(guó)庫(kù)代理制存在的障礙。第四章闡述了國(guó)際經(jīng)驗(yàn)借鑒,主要從合理的機(jī)構(gòu)設(shè)置、完全的集中收付制度和高效的現(xiàn)金管理操作三方面進(jìn)行歸納總結(jié)。最后針對(duì)現(xiàn)階段在我國(guó)建立國(guó)庫(kù)代理制的障礙提出了相應(yīng)的政策建議。 本文主要使用了規(guī)范分析的經(jīng)濟(jì)學(xué)研究方法,在主要章節(jié)應(yīng)用了比較分析,理論結(jié)合實(shí)際的研究方法。論文寫(xiě)作突出了最新的政策變化,深入實(shí)質(zhì)內(nèi)容進(jìn)行分析,結(jié)合我國(guó)的實(shí)際情況,得出了相應(yīng)的結(jié)論和政策建議。
[Abstract]:With the gradual improvement of market economy system in our country, the financial management system has experienced many important reforms. As an important part of the financial management system, the development of the treasury management system can promote the improvement of the financial management system. At the same time, the change of the financial management system also requires the corresponding reform of the treasury management system. After more than ten years of practice, China has basically established a modern treasury management system. The current Budget Law prescribes the manager treasury of the people's Bank of China, but from the practice and effect of the treasury management, there are many imperfections in the treasury manager system. In this context, the choice of treasury agency system and manager system is controversial. Aiming at this problem, this paper makes a comparative analysis of the two kinds of treasury management systems, especially the treasury "manager system" and the treasury agency system in practice in our country, and tries to put forward the treasury management system suitable for the development of our country. In this paper, the selection and analysis of treasury management system is based on the framework of public finance theory. Aiming at the problem of incentive incompatibility in principal-agent theory, this paper makes a comparative analysis of the two treasury management systems, namely, the treasury agency system and the treasury manager system. The conclusion is drawn that our country should carry out the treasury agency system. The paper firstly combs the historical evolution of the treasury management system of our country, and the connotation and reform of the modern treasury management system under the current treasury "manager system". Then it defines the treasury agency system and the treasury manager system, and defines the current treasury management system in China. In the main part of the paper, from the three evaluation indexes of the efficiency of treasury management, the author makes a comparative analysis of the two kinds of treasury management system, and then draws the conclusion that China should implement the treasury agency system. And elaborated the present stage to carry out the treasury agency system to exist the barrier. The fourth chapter describes the international experience, mainly from the rational establishment of institutions, complete centralized payment and payment system and efficient cash management three aspects are summarized. Finally, the author puts forward the corresponding policy suggestions on the obstacles of establishing the treasury agency system in our country at the present stage. This paper mainly uses the normative analysis of the economic research methods, in the main chapter of the application of comparative analysis, theory combined with practical research methods. This paper highlights the latest policy changes, analyzes the substance of the policy, and draws the corresponding conclusions and policy recommendations in the light of the actual situation in China.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.2

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