《中国人民银行支付结算办法》是单位、个人和银行办理支付结算必须遵守的基础性制度,是连接资金和经济活动的纽带,是处理资金流转过程产生的各种问题和纠纷的基本依据,其制度要求对现代经济金融的顺畅运转具有重要影响。本文作者以银行从业人员的视角,浅析了《支付结算办法》有关条款与实际结算活动和账户管理办法之间的矛盾,并对当前经济环境下部分条款修订方法进行了探讨。 The People’s Bank of China, the Settlement and Payment Measures, is a basic system that units, individuals and banks must comply with when paying and settling bills. It is a link between capital and economic activities and the basic basis for handling various problems and disputes arising from the capital flow. System requirements have a significant impact on the smooth functioning of modern economic finance. From the perspective of bank employees, the author analyzes the contradiction between the relevant provisions of “payment and settlement methods” and the actual settlement activities and the account management measures, and discusses the methods of revising some of the clauses in the current economic environment.