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一、新中国成立后国库制度的发展历史(一)传统国库制度的基本情况1.机构设置新中国成立后的半个多世纪,我国财政部门一直没有设立独立的国库机构,国库业务由人民银行代理。我国实行的是由中央银行代理的四级国库管理体制,即在中国人民银行总行设总库,各省、自治区、直辖市分行设立分库,省辖市、自治州支行设中心支库,县(市)支行(城市区办事处)设支库。同时,在县以下和不设人民银行的地方,为了及时
I. History of the Development of the Treasury System after the Founding of New China (I) Basic Conditions of the Traditional Treasury System 1. Institutional Arrangements For more than half a century after the founding of new China, our country’s financial department has never set up an independent treasury institution. Treasury operations are conducted by the People’s Bank of China proxy. The implementation of our country is a four-level treasury management system represented by the Central Bank, that is, the head office of the People’s Bank of China is set up as a central bank. Branches of provinces, autonomous regions and municipalities directly under the Central Government are established. Branch (urban district offices) set up branches. At the same time, in the county and the absence of the People’s Bank place, in order to timely