作 者: ;
机构地区: 中国人民银行
出 处: 《西部金融》 2018年第12期42-46,共5页
摘 要: 国库会计分析是国库会计核算的延伸,是国库会计工作的重要事项之一。本文立足人民银行国库会计分析框架体系,基于宏观经济视角,提出了开展国库会计分析的新思路、新指标,并对在新思路下开展国库会计分析的成效进行了预测。 Treasury accounting analysis is an extension of the national treasury accounting and one of the important issues in the treasury accounting work.Based on the current treasury accounting analysis framework system of the People's Bank of China,based on the macroeconomic perspective and domestic scholars'research on the four aspects of treasury liquidity,profitability,security and accounting efficiency,this paper proposes a new treasury accounting analysis method and some new indicators,and forecast the effectiveness of the treasury accounting analysis.
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