基层人民银行责任中心构建及实施路径研究
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摘要
本文以基层人民银行责任中心建设为研究对象,总结县支行责任中心试点经验和工作成效,分析基层人民银行责任中心履职的制约因素,并以货币发行业务为例,提出预算责任中心管理实施路径,为下一步全面构建基层行责任中心、探索财务预算管理新组织模式实施路径、促进资金高效支持业务发展奠定坚实基础。
This paper takes the construction of the responsibility center of the basic people's bank as the research object, summa-rizes the pilot experience and work results of the county branch responsibility center, analyzes the constraints of the performance of the responsibility of the basic people's bank responsibility center,and takes the currency issuance business as an example to propose the implementation path of the budget responsibility center management.To lay a solid foundation for the next step of building a grass-roots line responsibility center, exploring the implementation path of the new organizational model for financial budget management, and enhancing the efficient support of funds for business development.
This paper takes the construction of the responsibility center of the basic people's bank as the research object, summa-rizes the pilot experience and work results of the county branch responsibility center, analyzes the constraints of the performance of the responsibility of the basic people's bank responsibility center,and takes the currency issuance business as an example to propose the implementation path of the budget responsibility center management.To lay a solid foundation for the next step of building a grass-roots line responsibility center, exploring the implementation path of the new organizational model for financial budget management, and enhancing the efficient support of funds for business development.
引文
[1]财政部金融企业管理会计应用研究课题组.管理会计在金融企业应用研究—金融企业管理会计应用高峰论坛发言摘编[J].金融会计,2017,(7):27-40.
[2]祭增学.国外中央银行财务实践对人民银行财务管理的启示[J].财务与金融,2017,(3):7-11.
[3]李小珍.新常态下基层央行财务预算管理制度探索[J].现代企业,2018,(2):16-17.
[4]许海波.新常态下人民银行财务预算管理工作转型的思考[J].财务与金融,2016,(1):45-54.
[5]周铃钞.基于责任中心的美国高校财务管理理论与实践[J].经济研究导刊,2014,(4):160-162.
[2]祭增学.国外中央银行财务实践对人民银行财务管理的启示[J].财务与金融,2017,(3):7-11.
[3]李小珍.新常态下基层央行财务预算管理制度探索[J].现代企业,2018,(2):16-17.
[4]许海波.新常态下人民银行财务预算管理工作转型的思考[J].财务与金融,2016,(1):45-54.
[5]周铃钞.基于责任中心的美国高校财务管理理论与实践[J].经济研究导刊,2014,(4):160-162.