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根据相关文件界定,中央国库现金管理指的是在确保中央财政国库支付需要前提下,以实现国库现金余额最小化和投资收益最大化为目标的一系列财政管理活动。相对于经济合作与发展组织(OECD)国家在20世纪70年代就开始这种管理而言,我国国库现金管理起步较晚。在财政部和中国人民银行的共同努力下,于2006年6月、9月先后联合制定了《中央国库现金管理暂行办法》(财库[2006]37号)和《中央国库现金管理商业银行定期存款业务操作规程》(银发[2006]337号)。依据上述办法
According to the relevant documents, the central treasury cash management refers to a series of financial management activities aimed at minimizing the cash balance of the treasury and maximizing investment returns while ensuring the central treasury’s treasury payment needs are met. Compared with the beginning of such management by the OECD countries in the 1970s, China’s treasury cash management started relatively late. With the joint efforts of the Ministry of Finance and the People’s Bank of China, the Interim Measures for the Cash Management of Central State Treasury (Cai Kuai [2006] No. 37) and the Central Treasury Cash Management Commercial Bank have been jointly formulated in June and September 2006 on a regular basis Deposit Business Practice "(Yin Fa [2006] No. 337). Based on the above approach