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随着经济的持续发展和财税体制改革的不断深化,我国地方政府财政收入快速增长,各地国库库存余额持续攀升,大量国库资金长期沉淀于国库,资金使用效率较低。2006年中央国库现金管理正式启动后,地方政府对盘活国库库存闲置资金,实现存量资金保值增值的愿望越来越强。因此,研究如何开展地方国库现金管理,充分利用国库闲置资金实现保值增值,对于缓解地方政府资金紧张,支持地方经济发展具有重要的现实意义。本文从青岛市国库现金管理操作的可行性入手,结合青岛市国库现金管理的现状和国库现金管理运行特点,分析地方国库现金管理存在的主要风险,探讨监测和防范风险的具体措施,以期进一步改革和创新地方国库现金管理方式,实现提高财政资金运行效率,推动地方国库现金管理安全、有序、高效的开展的目标。
With the continuous economic development and deepening of fiscal and taxation system reform, the fiscal revenue of local governments in our country has been rapidly increasing. The balance of national treasury stock keeps on rising. A large amount of treasury funds have been deposited in the treasury for a long time and the capital utilization efficiency has been low. After the central treasury cash management was officially launched in 2006, local governments are more and more willing to revitalize idle funds in the treasury stock and preserve and increase the value of their stock funds. Therefore, studying how to carry out the cash management of local treasury and make full use of the idle funds of treasury so as to preserve and increase the value is of great practical significance for alleviating the capital shortage of local government and supporting the local economic development. This paper starts with the feasibility of the cash management operation of the State Treasury in Qingdao. Based on the status quo of the cash management of the State Treasury in Qingdao City and the cash management operation characteristics of the Treasury, this article analyzes the main risks existing in the cash management of the local treasury and discusses the specific measures for monitoring and preventing risks so as to further reform And innovating the cash management methods of local treasury so as to achieve the goal of improving the operational efficiency of treasury funds and promoting the safe, orderly and efficient management of treasury cash in local treasuries.