【摘要】：中國人民銀行作為我國的中央銀行，承擔(dān)著制定和執(zhí)行貨幣政策，維護(hù)金融穩(wěn)定，提供金融服務(wù)的職能。近年來隨著經(jīng)濟(jì)的改革發(fā)展，人民銀行在業(yè)務(wù)發(fā)展創(chuàng)新方面取得了很大的進(jìn)展。但在預(yù)算管理方面，目前仍普遍存在一種觀念，認(rèn)為預(yù)算管理就是管錢、管物、算賬、做報(bào)表分析，沒有認(rèn)識(shí)到預(yù)算是實(shí)現(xiàn)中央銀行履行職能目標(biāo)的手段和保障。人民銀行的預(yù)算管理水平與國外中央銀行以及國內(nèi)的商業(yè)銀行等金融機(jī)構(gòu)相比，方法和手段都比較落后。人民銀行的預(yù)算管理工作存在諸多問題，如預(yù)算管理體系不健全、預(yù)算編制粗略，控制手段簡單，沒有建立預(yù)算考核制度等。這些問題影響了預(yù)算管理工作的有效性和履行央行職能的能力，，急需解決。 全面預(yù)算管理作為一種集系統(tǒng)化、戰(zhàn)略化和人本化理念為一體的現(xiàn)代管理模式，是對(duì)單位內(nèi)部各種財(cái)務(wù)及非財(cái)務(wù)資源進(jìn)行有效地分配、控制，組織和協(xié)調(diào)單位內(nèi)部生產(chǎn)經(jīng)營活動(dòng)，是完成既定的目標(biāo)的管理工具。構(gòu)建全面預(yù)算管理體系是提高人民銀行預(yù)算管理水平的有效途徑。 本文首先對(duì)全面預(yù)算管理理論體系進(jìn)行介紹，包括全面預(yù)算管理的理論基礎(chǔ)、概念、特征等。其次闡述了人民銀行預(yù)算管理現(xiàn)狀，并通過研究A基層行預(yù)算管理情況，分析了其預(yù)算管理中存在的問題及原因。接著對(duì)A基層行如何構(gòu)建全面預(yù)算管理體系進(jìn)行設(shè)計(jì)，提出具體的實(shí)施方案。最后強(qiáng)調(diào)A基層行全面預(yù)算管理實(shí)施中有需要注意的問題，同時(shí)對(duì)改善人民銀行預(yù)算管理工作提出建議，并對(duì)未來研究進(jìn)行展望。
[Abstract]:As the central bank of China, the people's Bank of China is responsible for formulating and implementing monetary policy, maintaining financial stability and providing financial services. In recent years, with the development of economic reform, the people's Bank of China has made great progress in business development and innovation. However, in the aspect of budget management, there is still a general idea that budget management is the management of money, property, accounting and statement analysis, without realizing that budget is the means and guarantee for the central bank to fulfill its functional goal. Compared with foreign central banks and domestic commercial banks, the budget management level of the people's Bank of China is relatively backward. There are many problems in the budget management of the people's Bank of China, such as the imperfection of the budget management system, the rough budget preparation, the simple control means, the failure to establish the budget assessment system, and so on. These problems affect the effectiveness of budget management and the ability to perform the functions of the central bank. Comprehensive budget management, as a modern management mode which integrates systematization, strategy and humanism, is the effective distribution and control of various financial and non-financial resources within the unit. Organization and coordination of internal production and management activities, is to achieve the set objectives of the management tool. Constructing a comprehensive budget management system is an effective way to improve the budget management level of the people's Bank of China. This paper first introduces the theoretical system of total budget management, including the theoretical basis, concept, characteristics and so on. Secondly, this paper expounds the present situation of the budget management of the people's Bank of China, and analyzes the problems and reasons in the budget management of the basic bank A by studying the situation of the budget management at the basic level of the people's Bank of China. Then the A-level bank how to build a comprehensive budget management system design, put forward specific implementation plan. Finally, the paper emphasizes the problems that need to be paid attention to in the implementation of the overall budget management of the basic Bank of A, and puts forward some suggestions for improving the budget management of the people's Bank of China, and looks forward to the future study.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.31

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