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近年来,我国经济高速发展,地方财政收支规模不断扩大,由于国库收入和支出的现金流存在时间差,地方国库现金余额持续增高。随着地方政府“效率财政”理念的不断强化,在中央国库现金管理不断深化完善的情况下,如何开展地方国库现金管理,已成为当前中央与地方政府普遍关注的一个重大课题。一、开展地方国库现金管理的必要性(一)开展地方国库现金管理
In recent years, with the rapid economic development in our country, the scale of local fiscal revenues and expenditures has been constantly expanding. As the cash flow of state treasury income and expenditures lags behind, the cash balance of local treasury stores continues to increase. With the continual strengthening of the local government and the concept of “efficiency and finance”, how to carry out cash management in local treasury has become a major issue that the central and local governments generally pay attention to in the context of deepening and perfecting the cash management of the central treasury. First, the need for local treasury cash management (A) to carry out local treasury cash management