摘要
固定资产是基层央行履职的实物载体和重要的财务资源,直接影响着基层央行财务管理效益及在传导货币政策、维护金融稳定和金融服务等方面职能的发挥。近年来,伴随着基层人民银行会计财务工作不断推进转型,愈发注重固定资产的绩效管理,其方式方法和手段已有大幅改进,但也存在一些问题和掣肘。从绩效角度深入分析基层人民银行固定资产管理面临困难与问题,并提出针对性的建议,以期对提升固定资产管理水平提供有益的参考借鉴。
Fixed assets are the physical carrier and significant financial resources for local branches of The People’s Bank of China to perform their duties.They exert a direct influence upon the financial management efficiency of the local central banks and their functions of conducting monetary policies,maintaining the financial stability and offering financial services.In recent years,with the constant promotion of transition in accounting and financial activities,the local central banks have attached greater importance to the performance management of the fixed assets,which have improved its means and approaches significantly,but problems and barriers still exist.This paper makes an in-depth analysis on the difficulties and problems confronting the local central banks in terms of fixed assets management,which aims at providing pertinent suggestions and useful references to promote fixed assets management.
作者
侯甜甜
HOU Tiantian(Chengdu Branch,The People’s Bank of China,Chengdu 610041,Sichuan)
出处
《攀枝花学院学报》
2019年第6期52-56,共5页
Journal of Panzhihua University
关键词
基层央行
固定资产管理
管理效果
绩效管理
细化标准
local branches of the central bank
fixed assets management
problems
management effec
pertinent suggestions
