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经过多年发展,西方国家央行国库管理职能已日趋成熟,其中单一账户体系管理对我国具有一定的借鉴作用。一、发达国家央行国库管理职能的比较(一)德国央行在国库管理中的作用1.德央行为联邦国库资金收支运转中心。德国政府分三级财政,分别为联邦、州级及地市级财政,彼此相对独立。在联邦层面,无论是预算内收支,还是预算外收支,均需通过国库单一账户体系进行。但德央行的国库管理职能往往由联邦和州的预算法来明确,而
After years of development, the central bank’s treasury management functions in western countries have matured. Among them, the management of single account system has certain reference value for our country. First, the developed countries, the central bank treasury management functions of the comparison (a) the role of the German central bank in the treasury management 1. Germany’s central bank treasury funds as revenue and expenditure operation center. German government divided into three levels of finance, respectively, the federal, state and municipal finance, relative to each other. At the federal level, both budgetary receipts and payments and extra-budgetary receipts and payments need to go through the Treasury Single Account System. However, the German central bank’s treasury management functions are often dictated by federal and state budgets