| 中央银行履职成本控制初探 |
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| 引用本文： | 王强.中央银行履职成本控制初探[J].湖南商学院学报,2012(5):85-89. |
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| 作者姓名： | 王强 |
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| 作者单位： | 中国人民银行济南分行会计财务处 |
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| 摘 要： | 笔者从基层央行的职能入手对基层央行履职成本的概念进行了界定，并根据成本分担主体以及形成过程的不同将其分为显性成本和隐性成本。基于这一分类，笔者详细分析了基层央行成本的性态特点，在相应原则与目标指导下，提出了基层央行履职成本控制的途径。
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| 关 键 词： | 基层央行 履职 成本控制 |
Analysis of the Cost Control of Central Bank’s Duty Performance |
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| WANG Qiang.Analysis of the Cost Control of Central Bank’s Duty Performance[J].Journal of Hunan Business College,2012(5):85-89. |
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| Authors: | WANG Qiang |
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| Institution: | WANG Qiang(Accounting and Finance Department,People’s Bank of China,Jinan Branch,Jinan,Shandong 250021) |
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| Abstract: | In this paper, starting from the functions of the primary central bank at the grassroots level, we define the cost of central bank＇s duty performance and divide it into explicit and implicit costs according to cost-sharing and the difference of formation process. Then we make a detailed analysis of the characteristics of the primary central bank cost and put forward ways to control the duty performance cost of primary central bank. |
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| Keywords: | Primary Central Bank duty performance cost control |
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