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论中国国库单一账户的控制与监管
引用本文:何明霞. 论中国国库单一账户的控制与监管[J]. 中央财经大学学报, 2004, 0(10): 7-10
作者姓名:何明霞
作者单位:湖北经济学院 武汉430061
基金项目:中国人民银行武汉分行重点项目
摘    要:建立国库单一账户体系是财政国库管理制度改革的关键.本文从建立国库单一账户的模式入手,研究国库单一账户余额控制和管理,探讨国库单一账户资金运作创新的途径,为我国即将开展的国库现金管理提供决策依据.

关 键 词:国库单一账户  国库集中收付制度  国库现金管理
文章编号:1000-1549(2004)10-0007-04

On the Control and Supervision of China''''s Treasury Single Account
HE Ming-xia. On the Control and Supervision of China''''s Treasury Single Account[J]. Journal of Central University of Finance & Economics, 2004, 0(10): 7-10
Authors:HE Ming-xia
Affiliation:HE Ming-xia
Abstract:To establish the treasury single account system is the key to the reform of financial treasury management system. Starting from the pattern of establishing treasury single account, this paper studies the balance control and the management of the treasury single account, inquiring into some creative approaches to the treasury single account, which provides some strategies for China's treasury cash management that is going to be carried out.
Keywords:Treasury single account Treasury concentration income and payment system Treasury cash management
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