導語：如(ru)何才(cai)能寫好(hao)一篇(pian)現(xian)金管(guan)理細則，這就需要搜集整理更多的(de)(de)資料和文(wen)獻，歡迎閱(yue)讀由(you)公務員(yuan)之家(jia)整理的(de)(de)十(shi)篇(pian)范文(wen)，供你借鑒(jian)。

篇1

關鍵詞：金融管理；反洗錢；現金管理

文章編(bian)號：1003-4625(2010)12-0096-03　中圖分類號：F832.21　文獻標識碼：A

一、充分認識(shi)現金管理在(zai)反洗(xi)錢工作中的作用

(一)現金洗錢是(shi)最基本的(de)洗錢形式

洗錢一(yi)般是(shi)指為(wei)(wei)了(le)掩蓋非(fei)法(fa)收入(ru)的(de)(de)真實(shi)來源(yuan)和(he)(he)存(cun)在，通過(guo)各種手段使(shi)(shi)其合法(fa)化的(de)(de)過(guo)程。通常情(qing)況下(xia)，非(fei)法(fa)收入(ru)是(shi)以現金形(xing)態(tai)(tai)為(wei)(wei)主，但大(da)量(liang)現金既不便于(yu)攜(xie)帶也難以控(kong)制(zhi)和(he)(he)使(shi)(shi)用，洗錢犯罪分(fen)子必須用一(yi)些(xie)手段來將現金收入(ru)來源(yuan)進行掩飾，使(shi)(shi)其資金轉(zhuan)變為(wei)(wei)既便于(yu)控(kong)制(zhi)和(he)(he)使(shi)(shi)用又能(neng)避免引起(qi)注意和(he)(he)懷疑的(de)(de)形(xing)態(tai)(tai)，披上合法(fa)的(de)(de)外衣，達到“漂白”的(de)(de)目的(de)(de)。

從洗(xi)錢(qian)手法(fa)看，以(yi)現(xian)(xian)(xian)金(jin)(jin)為主要內容(rong)的最常(chang)(chang)見(jian)方(fang)式(shi)。一是(shi)(shi)(shi)(shi)(shi)現(xian)(xian)(xian)金(jin)(jin)走私。利用(yong)(yong)(yong)各國(guo)反洗(xi)錢(qian)法(fa)規(gui)的差異，通過各種方(fang)式(shi)把現(xian)(xian)(xian)金(jin)(jin)走私出境，存(cun)入(ru)未建立現(xian)(xian)(xian)金(jin)(jin)交(jiao)易(yi)報告(gao)(gao)制度國(guo)家的銀行(xing)，對洗(xi)錢(qian)犯(fan)(fan)罪(zui)而(er)言是(shi)(shi)(shi)(shi)(shi)一個(ge)很好的選擇。二是(shi)(shi)(shi)(shi)(shi)將(jiang)(jiang)大(da)額(e)(e)現(xian)(xian)(xian)金(jin)(jin)分(fen)散(san)存(cun)入(ru)銀行(xing)。對于建立了嚴格現(xian)(xian)(xian)金(jin)(jin)交(jiao)易(yi)報告(gao)(gao)制度國(guo)家和(he)(he)地區，為了逃避制度限(xian)制和(he)(he)監測，犯(fan)(fan)罪(zui)組織(zhi)化整(zheng)為零(ling)，在現(xian)(xian)(xian)金(jin)(jin)交(jiao)易(yi)限(xian)額(e)(e)下(xia)將(jiang)(jiang)大(da)額(e)(e)現(xian)(xian)(xian)金(jin)(jin)分(fen)散(san)存(cun)入(ru)銀行(xing)。三是(shi)(shi)(shi)(shi)(shi)開(kai)辦現(xian)(xian)(xian)金(jin)(jin)流量大(da)的企業。為了取得(de)大(da)額(e)(e)現(xian)(xian)(xian)金(jin)(jin)的合理(li)來源，犯(fan)(fan)罪(zui)分(fen)子常(chang)(chang)常(chang)(chang)以(yi)現(xian)(xian)(xian)金(jin)(jin)注入(ru)密集型(xing)企業為前臺公司，如娛樂場所、餐飲、超市等。在洗(xi)錢(qian)過程中，犯(fan)(fan)罪(zui)組織(zhi)以(yi)正常(chang)(chang)經營所得(de)的名義將(jiang)(jiang)非法(fa)收(shou)入(ru)混入(ru)合法(fa)收(shou)入(ru)向稅務機關申報，納稅后(hou)，犯(fan)(fan)罪(zui)收(shou)入(ru)就變成了完全意義上(shang)的正當(dang)收(shou)入(ru)。四是(shi)(shi)(shi)(shi)(shi)購置流動性(xing)較強、單(dan)位(wei)價(jia)值大(da)的商(shang)品。如貴(gui)金(jin)(jin)屬(shu)、古(gu)玩等收(shou)藏(zang)品，不(bu)僅體(ti)積小(xiao)、單(dan)位(wei)價(jia)值大(da)、易(yi)于保管(guan)，而(er)且流動性(xing)強、保值功能(neng)強，并且使(shi)用(yong)(yong)(yong)現(xian)(xian)(xian)金(jin)(jin)是(shi)(shi)(shi)(shi)(shi)這(zhe)類(lei)交(jiao)易(yi)的慣例。因(yin)而(er)犯(fan)(fan)罪(zui)分(fen)子經常(chang)(chang)選用(yong)(yong)(yong)這(zhe)類(lei)物(wu)品作為替代現(xian)(xian)(xian)金(jin)(jin)載(zai)體(ti)，適當(dang)時期出售變現(xian)(xian)(xian)。

(二(er))我國(guo)現金使用頻率過高為洗錢犯罪提供了較(jiao)大的空間

長期以來，現(xian)金(jin)(jin)結(jie)(jie)算(suan)(suan)方式由于其簡單、快捷、不需要(yao)太多專業(ye)知識的(de)特點(dian)(dian)，一直(zhi)為(wei)我國(guo)城鄉(xiang)居(ju)民所偏好。盡管(guan)現(xian)代化支(zhi)(zhi)付(fu)體系的(de)建(jian)設推廣為(wei)向(xiang)農利‘地(di)區提(ti)供(gong)多層次結(jie)(jie)算(suan)(suan)渠(qu)道成(cheng)為(wei)可能(neng)，但農村地(di)區還存在支(zhi)(zhi)付(fu)結(jie)(jie)算(suan)(suan)基礎設施(shi)建(jian)設滯后(hou)、支(zhi)(zhi)付(fu)結(jie)(jie)算(suan)(suan)方式單一、結(jie)(jie)算(suan)(suan)服(fu)務手段(duan)(duan)陳舊、非現(xian)金(jin)(jin)支(zhi)(zhi)付(fu)工具(ju)應用比重(zhong)較低等問(wen)題。尤其是(shi)民營企業(ye)、私營企業(ye)和個體戶均(jun)習慣以現(xian)金(jin)(jin)為(wei)主要(yao)結(jie)(jie)算(suan)(suan)手段(duan)(duan)，用現(xian)非常普(pu)遍。特別(bie)是(shi)近年來，流通中現(xian)金(jin)(jin)總(zong)量不斷增(zeng)加(jia)。據統計，2005年―2009年，我國(guo)M6分(fen)別(bie)為(wei)24031.7億元、27072.6億元、30375億元、34219億元、38000億元，年均(jun)增(zeng)幅(fu)達12％。洗錢犯罪分(fen)子運用了現(xian)金(jin)(jin)交易不留痕跡的(de)特點(dian)(dian)，將非法(fa)交易與(yu)合法(fa)交易糾結(jie)(jie)在一起，給反(fan)洗錢資金(jin)(jin)交易監測帶(dai)來極大的(de)難(nan)度。

二、基于反(fan)洗錢視角的現金(jin)管(guan)理缺陷(xian)

(一)滯后(hou)的現(xian)金管理法律法規(gui)加大了(le)反(fan)洗錢工作(zuo)的執法難度

目前，現金管理所依據的主要法規是：《現金管理暫行條例》(以下簡稱《條例》)、《現金管理暫行條例實施細則》(以下簡稱(cheng)《實施細則》)和(he)《大額現(xian)(xian)(xian)金支付登(deng)記備案(an)規定》等。由(you)于(yu)以上法律法規大都形成于(yu)20世紀90年代(dai)甚至(zhi)更早，帶有濃厚的(de)計劃經濟(ji)體制特征和(he)色彩，一(yi)些規定已經不能很好地滿(man)足當(dang)前現(xian)(xian)(xian)金管理工(gong)作的(de)要(yao)(yao)求。一(yi)是轉賬結(jie)算(suan)起點(dian)(dian)和(he)使用現(xian)(xian)(xian)金標準(zhun)過低。如(ru)《條(tiao)例》規定開戶(hu)單(dan)位(wei)結(jie)算(suan)起點(dian)(dian)以下的(de)零(ling)星開支可以使用現(xian)(xian)(xian)金，并規定“結(jie)算(suan)起點(dian)(dian)為1000元，需要(yao)(yao)增(zeng)加(jia)時由(you)人民銀行確定后，報國務(wu)院備案(an)”。但是隨(sui)著經濟(ji)的(de)快速發展，現(xian)(xian)(xian)實生活(huo)中不論是單(dan)位(wei)還是個(ge)人現(xian)(xian)(xian)金使用量越來越大，1000元的(de)結(jie)算(suan)起點(dian)(dian)已明(ming)顯(xian)過低，無法滿(man)足開戶(hu)單(dan)位(wei)正常經營活(huo)動對現(xian)(xian)(xian)金結(jie)算(suan)的(de)需要(yao)(yao)。

二(er)是(shi)《條例(li)》及其《實(shi)施(shi)細則》管(guan)理(li)范圍不能涵蓋全(quan)部(bu)(bu)經(jing)濟(ji)(ji)主(zhu)(zhu)體。按(an)照現(xian)(xian)行(xing)(xing)《條例(li)》規定：現(xian)(xian)金(jin)管(guan)理(li)的范圍和(he)對(dui)象(xiang)主(zhu)(zhu)要(yao)是(shi)在(zai)銀(yin)行(xing)(xing)和(he)其他(ta)金(jin)融機構開立基本(ben)賬戶(hu)的開戶(hu)單(dan)位(wei)(wei)的現(xian)(xian)金(jin)收支(zhi)和(he)使用(yong)，對(dui)個人、個體經(jing)營(ying)(ying)者、私營(ying)(ying)企業(ye)的商品交易大量使用(yong)現(xian)(xian)金(jin)結算問題(ti)、通過銀(yin)行(xing)(xing)卡、信用(yong)卡異地提(ti)取大量現(xian)(xian)金(jin)問題(ti)以及開戶(hu)單(dan)位(wei)(wei)通過存款轉賬進入儲蓄賬戶(hu)提(ti)取大額現(xian)(xian)金(jin)等(deng)問題(ti)，都沒有在(zai)《條例(li)》中反映。實(shi)際(ji)上(shang)，個體經(jing)濟(ji)(ji)、民營(ying)(ying)經(jing)濟(ji)(ji)已經(jing)成為當前(qian)我國經(jing)濟(ji)(ji)的重要(yao)組成部(bu)(bu)分，但是(shi)《條例(li)》及其《實(shi)施(shi)細則》沒有涵蓋這(zhe)部(bu)(bu)分經(jing)濟(ji)(ji)主(zhu)(zhu)體。

三是《條例》及其《實施(shi)細則》規(gui)(gui)(gui)定(ding)的(de)“法律責任(ren)”內(nei)容不(bu)全。《條例》只對開戶單位的(de)違規(gui)(gui)(gui)行(xing)(xing)為做了一些處(chu)罰規(gui)(gui)(gui)定(ding)，而(er)對作為處(chu)在現(xian)(xian)(xian)金管(guan)理(li)第一線、具體負責現(xian)(xian)(xian)金管(guan)理(li)的(de)開戶商業銀(yin)(yin)行(xing)(xing)未做任(ren)何規(gui)(gui)(gui)定(ding)，開戶銀(yin)(yin)行(xing)(xing)的(de)權利和(he)責任(ren)不(bu)明確使(shi)(shi)現(xian)(xian)(xian)金管(guan)理(li)中間環節出現(xian)(xian)(xian)斷檔，如果其不(bu)作為甚(shen)至違規(gui)(gui)(gui)，人民(min)銀(yin)(yin)行(xing)(xing)又不(bu)能依(yi)“法”對其監督，從而(er)使(shi)(shi)現(xian)(xian)(xian)金管(guan)理(li)責任(ren)落不(bu)到(dao)實處(chu)。

四(si)是修改后的(de)《中國人民(min)銀行(xing)(xing)法》在人民(min)銀行(xing)(xing)應履行(xing)(xing)的(de)職(zhi)責和保留的(de)監督檢(jian)查權中，均未(wei)涉及現(xian)金管理(li)(li)工作(zuo)。上述法律法規方面(mian)的(de)不完善，給(gei)基層(ceng)人民(min)銀行(xing)(xing)依法開展現(xian)金管理(li)(li)工作(zuo)帶來不利影(ying)響。

(二)傳統的(de)現金管理模式制約了反洗錢工作的(de)開(kai)展

從(cong)國際反洗(xi)錢經驗看，現(xian)(xian)金(jin)(jin)(jin)繳存(cun)是(shi)重(zhong)點監測對象，嚴(yan)格(ge)控制(zhi)(zhi)犯罪所得進(jin)入銀行(xing)(xing)系統(tong)是(shi)有效防范和(he)打擊(ji)洗(xi)錢犯罪的(de)(de)(de)關鍵。要成功(gong)識(shi)別洗(xi)錢活(huo)動，對首次(ci)進(jin)入金(jin)(jin)(jin)融體系的(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)流(liu)進(jin)行(xing)(xing)監測是(shi)至關重(zhong)要的(de)(de)(de)一環。最(zui)重(zhong)要的(de)(de)(de)步驟(zou)是(shi)在可疑現(xian)(xian)金(jin)(jin)(jin)首次(ci)進(jin)入金(jin)(jin)(jin)融體系時便能被發現(xian)(xian)。但(dan)我(wo)國現(xian)(xian)行(xing)(xing)法(fa)規(gui)對現(xian)(xian)金(jin)(jin)(jin)支取規(gui)定多，對現(xian)(xian)金(jin)(jin)(jin)繳存(cun)限(xian)制(zhi)(zhi)少，雖然我(wo)國《金(jin)(jin)(jin)融機構(gou)(gou)大額交易和(he)可疑交易管(guan)理(li)辦法(fa)》規(gui)定，對超過(guo)20萬元(yuan)的(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)收(shou)付活(huo)動，金(jin)(jin)(jin)融機構(gou)(gou)必須向人民銀行(xing)(xing)報(bao)告，但(dan)該辦法(fa)并沒有要求(qiu)金(jin)(jin)(jin)融機構(gou)(gou)對客(ke)戶(hu)繳存(cun)現(xian)(xian)金(jin)(jin)(jin)的(de)(de)(de)來源(yuan)進(jin)行(xing)(xing)嚴(yan)格(ge)審查。而且(qie)，當前所面臨的(de)(de)(de)社會信用環境(jing)，要求(qiu)金(jin)(jin)(jin)融機構(gou)(gou)柜面審查客(ke)戶(hu)繳存(cun)現(xian)(xian)金(jin)(jin)(jin)真實(shi)(shi)性、合法(fa)性確(que)實(shi)(shi)比較困難。同時，由(you)于存(cun)在著存(cun)款(kuan)任務和(he)經營業績(ji)考(kao)核因素，各金(jin)(jin)(jin)融機構(gou)(gou)主觀上也并不(bu)愿意進(jin)行(xing)(xing)嚴(yan)格(ge)審查、控制(zhi)(zhi)或拒絕受理(li)現(xian)(xian)金(jin)(jin)(jin)繳存(cun)業務，這無疑為洗(xi)錢活(huo)動留下了空間，使反洗(xi)錢的(de)(de)(de)工作陷入被動，不(bu)能有效的(de)(de)(de)預(yu)防洗(xi)錢活(huo)動。

(三)落(luo)后的現金管理手段與(yu)反(fan)洗錢工作(zuo)難適應(ying)

當前多數金(jin)(jin)(jin)(jin)(jin)(jin)融機(ji)構(gou)尚未(wei)建(jian)立大(da)額(e)現金(jin)(jin)(jin)(jin)(jin)(jin)數據庫和(he)(he)(he)監測系統(tong)，一直以(yi)(yi)來(lai)，現金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)工作沿用手(shou)工操事(shi)后檢(jian)查(cha)、靜(jing)態控(kong)制(zhi)等(deng)傳統(tong)的(de)(de)管(guan)(guan)理(li)手(shou)段(duan)(duan)。隨著(zhu)現金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易量日(ri)益增(zeng)大(da)，現金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)重(zhong)點(dian)向大(da)額(e)現金(jin)(jin)(jin)(jin)(jin)(jin)存取、防范反洗錢(qian)管(guan)(guan)理(li)轉移，以(yi)(yi)目(mu)前基層金(jin)(jin)(jin)(jin)(jin)(jin)融機(ji)構(gou)的(de)(de)現金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)工作崗(gang)位設置和(he)(he)(he)工作機(ji)制(zhi)，其手(shou)工收集、統(tong)計大(da)額(e)現金(jin)(jin)(jin)(jin)(jin)(jin)和(he)(he)(he)可疑(yi)現金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易信(xin)息存在著(zhu)隨意性大(da)、差(cha)錯率高等(deng)問(wen)題(ti)，其自身(shen)難(nan)以(yi)(yi)對(dui)這些大(da)額(e)現金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易信(xin)息進行(xing)全面科學的(de)(de)分析和(he)(he)(he)報(bao)告(gao)。在缺乏相應信(xin)息支援、有效監測手(shou)段(duan)(duan)的(de)(de)情況下，依靠金(jin)(jin)(jin)(jin)(jin)(jin)融機(ji)構(gou)日(ri)常提交(jiao)的(de)(de)大(da)量大(da)額(e)現金(jin)(jin)(jin)(jin)(jin)(jin)存取記錄難(nan)以(yi)(yi)發現洗錢(qian)的(de)(de)線(xian)索，對(dui)推動反洗錢(qian)工作尚未(wei)產生實質效果，打擊洗錢(qian)犯罪更無從談起。

(四)組織(zhi)機構和職(zhi)能的(de)不(bu)協調使現金管理與反洗(xi)錢難以形成合力(li)

目前，現金管(guan)理(li)與反(fan)洗錢(qian)管(guan)理(li)職(zhi)能分(fen)散(san)，沒有形

成(cheng)整(zheng)體(ti)(ti)合力，整(zheng)體(ti)(ti)優勢薄弱。主(zhu)要(yao)體(ti)(ti)現(xian)在：一是(shi)人(ren)民(min)銀行內部現(xian)金(jin)管理(li)(li)、反洗(xi)錢(qian)、賬戶(hu)(hu)管理(li)(li)等職能(neng)(neng)部門(men)間(jian)缺乏(fa)協調配(pei)合。現(xian)金(jin)管理(li)(li)職能(neng)(neng)歸于貨幣金(jin)銀部門(men)，而與現(xian)金(jin)管理(li)(li)密切相關的(de)(de)反洗(xi)錢(qian)和賬戶(hu)(hu)管理(li)(li)職能(neng)(neng)歸于會(hui)計(ji)財務部門(men)，兩個(ge)部門(men)之間(jian)獨立行使監(jian)(jian)管職能(neng)(neng)，沒能(neng)(neng)有機結合起(qi)來，對開(kai)戶(hu)(hu)銀行和開(kai)戶(hu)(hu)單位(wei)無法形成(cheng)應(ying)有的(de)(de)制衡力。部門(men)之間(jian)缺乏(fa)信(xin)(xin)息(xi)交(jiao)流和工作(zuo)上的(de)(de)配(pei)合，信(xin)(xin)息(xi)資源和監(jian)(jian)管資源不(bu)(bu)能(neng)(neng)得(de)到(dao)充分事例利用，尚未(wei)形成(cheng)合力和整(zheng)體(ti)(ti)優勢，很難達到(dao)齊抓(zhua)共管、防患(huan)未(wei)然的(de)(de)監(jian)(jian)督(du)管理(li)(li)目的(de)(de)。二是(shi)金(jin)融(rong)機構之間(jian)缺乏(fa)協調配(pei)合。各金(jin)融(rong)機構之間(jian)由(you)于不(bu)(bu)同(tong)的(de)(de)利益主(zhu)體(ti)(ti)，相互之間(jian)缺乏(fa)信(xin)(xin)息(xi)的(de)(de)橫向交(jiao)流和溝(gou)通，并且管理(li)(li)程序不(bu)(bu)同(tong)，這也緞帶一些開(kai)戶(hu)(hu)單位(wei)違規提取現(xian)金(jin)提供了(le)空間(jian)，制約(yue)了(le)現(xian)金(jin)管理(li)(li)的(de)(de)反洗(xi)錢(qian)工作(zuo)的(de)(de)開(kai)展。

(五)商(shang)業銀行(xing)體制(zhi)的變革使得現(xian)行(xing)現(xian)金(jin)管(guan)理制(zhi)度不具備可操作(zuo)性，繼(ji)而(er)加大(da)了反洗(xi)錢工(gong)作(zuo)的難度

按現(xian)(xian)(xian)行(xing)(xing)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)層次，人民(min)銀(yin)行(xing)(xing)雖(sui)然是(shi)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)主管(guan)(guan)(guan)機(ji)關，但(dan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)權限于(yu)對金(jin)(jin)(jin)(jin)融機(ji)構執(zhi)行(xing)(xing)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)情況的(de)(de)(de)檢查，真正的(de)(de)(de)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)執(zhi)行(xing)(xing)權卻是(shi)由金(jin)(jin)(jin)(jin)融機(ji)構來完成。《儲蓄管(guan)(guan)(guan)理(li)(li)(li)(li)(li)條例(li)》賦(fu)予開戶(hu)(hu)銀(yin)行(xing)(xing)一定(ding)的(de)(de)(de)行(xing)(xing)政管(guan)(guan)(guan)理(li)(li)(li)(li)(li)職(zhi)能(neng)，負責現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)具體(ti)執(zhi)行(xing)(xing)，對開戶(hu)(hu)單位(wei)的(de)(de)(de)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)收(shou)支(zhi)、使(shi)用(yong)(yong)(yong)(yong)進行(xing)(xing)監督(du)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)。銀(yin)行(xing)(xing)作為一個企(qi)(qi)業(ye)，“利潤最(zui)大(da)化”的(de)(de)(de)價值取(qu)(qu)向決定(ding)其(qi)(qi)難以(yi)承擔過多的(de)(de)(de)行(xing)(xing)政性管(guan)(guan)(guan)理(li)(li)(li)(li)(li)職(zhi)責。一方面，銀(yin)行(xing)(xing)對現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)收(shou)付(fu)的(de)(de)(de)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)與其(qi)(qi)作為企(qi)(qi)業(ye)的(de)(de)(de)經營(ying)目標相背離；另一方面，銀(yin)行(xing)(xing)對開戶(hu)(hu)單位(wei)違(wei)規(gui)行(xing)(xing)為的(de)(de)(de)處(chu)罰權與其(qi)(qi)市場經濟主體(ti)地位(wei)有沖突(tu)，導致其(qi)(qi)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)常(chang)常(chang)流(liu)于(yu)形式。如《現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)條例(li)規(gui)定(ding)》嚴(yan)格規(gui)定(ding)了現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)提(ti)取(qu)(qu)的(de)(de)(de)范圍(wei)，但(dan)一些(xie)金(jin)(jin)(jin)(jin)融機(ji)構為了增強競爭(zheng)力，拉攏客戶(hu)(hu)，從自身(shen)利益(yi)出發，對其(qi)(qi)開戶(hu)(hu)單位(wei)大(da)額支(zhi)現(xian)(xian)(xian)的(de)(de)(de)賬戶(hu)(hu)、大(da)額支(zhi)現(xian)(xian)(xian)的(de)(de)(de)用(yong)(yong)(yong)(yong)途等情況不(bu)進行(xing)(xing)真實(shi)性、合規(gui)性審核，對超(chao)范圍(wei)、超(chao)起點使(shi)用(yong)(yong)(yong)(yong)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)不(bu)進行(xing)(xing)限制。使(shi)得(de)一些(xie)開戶(hu)(hu)單位(wei)以(yi)提(ti)取(qu)(qu)“差(cha)旅費”、“備用(yong)(yong)(yong)(yong)金(jin)(jin)(jin)(jin)”、“還(huan)借(jie)款(kuan)(kuan)”、“支(zhi)付(fu)農產(chan)品收(shou)購款(kuan)(kuan)”等為幌子，編造用(yong)(yong)(yong)(yong)途套(tao)取(qu)(qu)現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)，然后(hou)把現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)用(yong)(yong)(yong)(yong)于(yu)其(qi)(qi)他用(yong)(yong)(yong)(yong)途，致使(shi)企(qi)(qi)業(ye)在現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)提(ti)取(qu)(qu)和(he)使(shi)用(yong)(yong)(yong)(yong)上無(wu)所顧忌，助長了企(qi)(qi)業(ye)違(wei)規(gui)提(ti)現(xian)(xian)(xian)用(yong)(yong)(yong)(yong)現(xian)(xian)(xian)的(de)(de)(de)不(bu)良行(xing)(xing)為，造成在現(xian)(xian)(xian)金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)中的(de)(de)(de)監管(guan)(guan)(guan)盲點。

三、防(fang)范(fan)洗(xi)錢(qian)犯罪的現金(jin)管理(li)策略(lve)選擇(ze)

(一(yi))出臺新的現金管理(li)條例，完(wan)善(shan)反洗錢的法律(lv)體系(xi)

新(xin)的法(fa)規要(yao)結合反(fan)(fan)洗錢(qian)工作(zuo)要(yao)求(qiu)，調整我國現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)目(mu)標。在規范現(xian)金(jin)(jin)(jin)交(jiao)易以滿足市場(chang)經濟發展(zhan)的需要(yao)基礎上，主(zhu)要(yao)注重防(fang)范洗錢(qian)行(xing)(xing)為。一(yi)是(shi)新(xin)的現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)條(tiao)例應(ying)擴大管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)對象，將個人(ren)的現(xian)金(jin)(jin)(jin)效(xiao)果納(na)入(ru)其中，同時對新(xin)的結算(suan)起點、新(xin)型(xing)支現(xian)工具的管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)應(ying)為其管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)范疇。二是(shi)注重新(xin)的現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)條(tiao)例要(yao)與(yu)現(xian)行(xing)(xing)反(fan)(fan)洗錢(qian)法(fa)律法(fa)規相銜接，確保其管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的統(tong)一(yi)性(xing)和一(yi)致性(xing)。三(san)是(shi)突(tu)出(chu)現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)以人(ren)民銀行(xing)(xing)為主(zhu)導(dao)，各監(jian)管(guan)(guan)(guan)(guan)(guan)部(bu)門(men)監(jian)管(guan)(guan)(guan)(guan)(guan)職責(ze)為輔的現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)模(mo)式(shi)，有(you)效(xiao)界(jie)定人(ren)民銀行(xing)(xing)、各監(jian)管(guan)(guan)(guan)(guan)(guan)部(bu)門(men)、商業銀行(xing)(xing)在現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的作(zuo)用和處置權，切實解決現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的可操作(zuo)性(xing)問題。四是(shi)進一(yi)步完(wan)善相關(guan)對違反(fan)(fan)現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的處罰措施，加大違規成本(ben)，樹(shu)立現(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)權威。

(二)改(gai)變現金管(guan)(guan)理方式，拓寬反洗錢監(jian)管(guan)(guan)渠道

現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)管理要立足于(yu)反洗錢，實行現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)存取(qu)并(bing)重的(de)管理方(fang)式，改(gai)變目前現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)管理片面強調現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)支取(qu)而(er)忽視現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)繳存的(de)做法(fa)，突出(chu)對客(ke)戶(hu)(hu)資(zi)金(jin)來源(yuan)和真實性的(de)監測。建議(yi)要求客(ke)戶(hu)(hu)存人大額現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)，提供(gong)大額現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)的(de)合法(fa)來源(yuan)證明，使(shi)(shi)得(de)犯罪分子利用現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)首次進入金(jin)融體系時便能察(cha)覺出(chu)來，控(kong)制好資(zi)金(jin)鏈(lian)的(de)源(yuan)頭(tou)。鼓勵金(jin)融結算(suan)工具創新，疏通結算(suan)渠道(dao)，減少(shao)大額現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)交(jiao)易(yi)。配合個(ge)人銀(yin)行結算(suan)賬(zhang)戶(hu)(hu)的(de)推廣，大力發展支票、匯票等轉賬(zhang)結算(suan)方(fang)式。探索大額現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)存取(qu)收費控(kong)制，提高客(ke)戶(hu)(hu)使(shi)(shi)用現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)的(de)交(jiao)易(yi)成(cheng)本，限制客(ke)戶(hu)(hu)使(shi)(shi)用現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)頻率，有效控(kong)制洗錢犯罪源(yuan)頭(tou)。

(三)建立大額和可(ke)疑現金交易實時監測系(xi)統，提(ti)升現金管理技術(shu)手段(duan)

充分(fen)利用計算機網(wang)(wang)絡等高科技手(shou)段，革新現(xian)(xian)金(jin)管理的技術(shu)手(shou)段。建立覆蓋整(zheng)(zheng)個金(jin)融(rong)系(xi)統的現(xian)(xian)金(jin)交(jiao)易實時監(jian)(jian)測(ce)子系(xi)統，實現(xian)(xian)大額(e)(e)現(xian)(xian)金(jin)交(jiao)易聯網(wang)(wang)，并把大額(e)(e)現(xian)(xian)金(jin)交(jiao)易實時監(jian)(jian)測(ce)系(xi)統納入(ru)反(fan)(fan)洗(xi)錢(qian)監(jian)(jian)測(ce)分(fen)析網(wang)(wang)絡系(xi)統下，自動(dong)篩選大額(e)(e)交(jiao)易和可疑交(jiao)易，通過動(dong)態管理改變人民銀行現(xian)(xian)金(jin)管理時間滯(zhi)后(hou)的局(ju)面，從而實現(xian)(xian)對洗(xi)錢(qian)活動(dong)的及時發現(xian)(xian)和堵截功能。并可進一步將現(xian)(xian)金(jin)管理系(xi)統、賬戶(hu)管理系(xi)統、公安部門的聯網(wang)(wang)核查系(xi)統進行資源(yuan)整(zheng)(zheng)合，形成相互(hu)支撐的反(fan)(fan)洗(xi)錢(qian)信(xin)息平(ping)臺，提高反(fan)(fan)洗(xi)錢(qian)工作(zuo)能力。

(四)完善(shan)組織(zhi)結構，促進反洗(xi)錢工作的(de)深入(ru)開展

人(ren)民銀行(xing)(xing)的(de)反洗(xi)錢工(gong)作(zuo)(zuo)(zuo)應統一(yi)負責部門，對現(xian)金(jin)管(guan)理、反洗(xi)錢、賬(zhang)戶管(guan)理三者操作(zuo)(zuo)(zuo)方式進行(xing)(xing)整(zheng)合(he)，合(he)理調整(zheng)人(ren)民銀行(xing)(xing)職能(neng)部門分工(gong)，加(jia)強(qiang)各職能(neng)部門的(de)協調與合(he)作(zuo)(zuo)(zuo)，形(xing)成(cheng)綜合(he)、獨立的(de)反洗(xi)錢工(gong)作(zuo)(zuo)(zuo)辦公室，并進一(yi)步明確其工(gong)作(zuo)(zuo)(zuo)職責，使反洗(xi)錢工(gong)作(zuo)(zuo)(zuo)形(xing)成(cheng)強(qiang)有力的(de)合(he)力，更好地打擊金(jin)融領域的(de)洗(xi)錢行(xing)(xing)為。

篇2

自(zi)恢復辦(ban)理(li)國內人(ren)身保險(xian)(xian)業務(wu)以來(lai)，原(yuan)人(ren)保公(gong)司在壽(shou)險(xian)(xian)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)管(guan)理(li)方面做了許多工作，制(zhi)定(ding)了一(yi)套規(gui)章制(zhi)度，規(gui)定(ding)了計提(ti)(ti)方法，年(nian)度決(jue)算時按照規(gui)定(ding)計算提(ti)(ti)留，專(zhuan)項管(guan)理(li)。但(dan)是，從(cong)當瓣壽(shou)險(xian)(xian)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)的積累情況(kuang)看，保險(xian)(xian)業務(wu)迅速發展(zhan)，而(er)壽(shou)險(xian)(xian)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)锪積累卻未能與(yu)之同步，與(yu)其(qi)所承擔(dan)的風(feng)險(xian)(xian)責(ze)(ze)任(ren)(ren)不相適應。如(ru)中(zhong)保壽(shou)險(xian)(xian)系統自(zi)機(ji)構分設以來(lai)，壽(shou)險(xian)(xian)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)的積累下(xia)降，1997年(nian)該項指標為負數，而(er)這幾年(nian)中(zhong)保壽(shou)險(xian)(xian)業務(wu)卻突飛猛進地發展(zhan)。1996年(nian)保費(fei)收(shou)入212.9億(yi)元(yuan)（人(ren)民幣，下(xia)同），較上年(nian)增長(chang)40%；1997年(nian)保費(fei)收(shou)入迅速增加(jia)到389億(yi)元(yuan)，較上年(nian)凈增長(chang)176.1億(yi)元(yuan)；1998年(nian)保費(fei)收(shou)入達到530億(yi)元(yuan)，比上年(nian)增長(chang)了34.3%.業務(wu)擴(kuo)大，保險(xian)(xian)所承擔(dan)的風(feng)險(xian)(xian)責(ze)(ze)任(ren)(ren)同時增加(jia)，而(er)用于給付的奢險(xian)(xian)責(ze)(ze)任(ren)(ren)準(zhun)備(bei)(bei)金(jin)在管(guan)理(li)上存在一(yi)些問題：

對(dui)壽(shou)(shou)險(xian)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)金(jin)(jin)管(guan)(guan)理(li)(li)(li)沒有(you)(you)(you)真正從思(si)想上引(yin)起重(zhong)視(shi)。壽(shou)(shou)險(xian)業(ye)務的(de)(de)特點是(shi)保(bao)險(xian)期限上，一般幾年、十幾年、甚至(zhi)幾十的(de)(de)，因此，壽(shou)(shou)險(xian)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)金(jin)(jin)在部(bu)分要經(jing)過較(jiao)長(chang)一段時間(jian)以后才實現(xian)給付(fu)。由于時間(jian)長(chang)，公(gong)司(si)經(jing)營效益(yi)和(he)成果不能很快地(di)反映(ying)出來，因此有(you)(you)(you)的(de)(de)管(guan)(guan)理(li)(li)(li)者，更多(duo)考慮的(de)(de)是(shi)解(jie)決眼(yan)前(qian)的(de)(de)困(kun)難和(he)問(wen)題(ti)，對(dui)遠期償債(zhai)能力(li)如何并不那么關(guan)心。加之壽(shou)(shou)險(xian)業(ye)務是(shi)全國(guo)統(tong)一核(he)算，一級(ji)法人制度，公(gong)司(si)是(shi)否具有(you)(you)(you)償債(zhai)能力(li)、壽(shou)(shou)衛責(ze)(ze)任(ren)準(zhun)備(bei)(bei)金(jin)(jin)積累率(lv)高(gao)低等等，似乎與下(xia)面各(ge)級(ji)公(gong)司(si)沒有(you)(you)(you)直接利(li)益(yi)關(guan)系(xi)(xi)。形成基層公(gong)司(si)注重(zhong)局(ju)部(bu)利(li)益(yi)，而不重(zhong)視(shi)全系(xi)(xi)統(tong)的(de)(de)整(zheng)體利(li)益(yi)。如，有(you)(you)(you)的(de)(de)基層公(gong)司(si)為了搞好(hao)地(di)方關(guan)系(xi)(xi)，便于開展業(ye)務，寧(ning)可將(jiang)資(zi)金(jin)(jin)留在當地(di)銀行，按(an)活(huo)期存款利(li)率(lv)計息(xi)，也不愿將(jiang)資(zi)金(jin)(jin)上調(diao)給利(li)息(xi)高(gao)的(de)(de)省公(gong)司(si)，增加資(zi)金(jin)(jin)積累。由于管(guan)(guan)理(li)(li)(li)者在思(si)想上認識不足，沒有(you)(you)(you)真正的(de)(de)、將(jiang)壽(shou)(shou)險(xian)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)金(jin)(jin)的(de)(de)管(guan)(guan)理(li)(li)(li)工作(zuo)擺(bai)到(dao)重(zhong)要位置，故在實際工作(zuo)中，不能正確(que)處(chu)理(li)(li)(li)好(hao)眼(yan)前(qian)利(li)益(yi)和(he)長(chang)遠利(li)益(yi)、局(ju)部(bu)利(li)益(yi)和(he)全局(ju)利(li)益(yi)的(de)(de)關(guan)系(xi)(xi)，導致壽(shou)(shou)險(xian)責(ze)(ze)任(ren)準(zhun)備(bei)(bei)金(jin)(jin)管(guan)(guan)理(li)(li)(li)問(wen)題(ti)重(zhong)重(zhong)。

壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)被擠占(zhan)(zhan)(zhan)挪用(yong)(yong)。中(zhong)保機構分(fen)設(she)前(qian)，由于產(chan)(chan)(chan)、壽(shou)(shou)(shou)險(xian)(xian)(xian)業務(wu)長期混業經營，在經營指導思想上重產(chan)(chan)(chan)險(xian)(xian)(xian)，輕壽(shou)(shou)(shou)險(xian)(xian)(xian)；重速度，輕管理(li)，造(zao)成(cheng)(cheng)壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)被擠占(zhan)(zhan)(zhan)挪用(yong)(yong)。主(zhu)要(yao)表現在：第(di)一(yi)，壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)支付產(chan)(chan)(chan)險(xian)(xian)(xian)業務(wu)的(de)(de)應分(fen)攤的(de)(de)費(fei)用(yong)(yong)，形成(cheng)(cheng)壽(shou)(shou)(shou)險(xian)(xian)(xian)費(fei)差損(sun)，減少(shao)了壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)的(de)(de)積累。第(di)二，因超額使用(yong)(yong)發展基金(jin)(jin)(jin)(jin)(jin)，安(an)排和(he)購置在建程和(he)固定資產(chan)(chan)(chan)而擠占(zhan)(zhan)(zhan)了壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)。1994年新舊會計制度轉換時，在制度接(jie)軌中(zhong)安(an)排的(de)(de)基建項目(mu)和(he)一(yi)些清理(li)出來的(de)(de)超規模(mo)在建工程、帳外固定痢疾(ji)，大(da)都擠用(yong)(yong)了壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)。固然(ran)，這些占(zhan)(zhan)(zhan)用(yong)(yong)可以通過固定資產(chan)(chan)(chan)折(zhe)舊逐年攤回，但因為是公司(si)自用(yong)(yong)的(de)(de)固定資產(chan)(chan)(chan)，不(bu)能生(sheng)息(xi)(xi)增值，因而造(zao)成(cheng)(cheng)壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)利息(xi)(xi)損(sun)失。第(di)三(san)，壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)相當部分(fen)已(yi)變成(cheng)(cheng)風險(xian)(xian)(xian)資產(chan)(chan)(chan)，收加難度大(da)。前(qian)幾年，在資金(jin)(jin)(jin)(jin)(jin)運用(yong)(yong)上出現了不(bu)少(shao)數量的(de)(de)不(bu)良資產(chan)(chan)(chan)，主(zhu)要(yao)是逾(yu)期、呆滯貸款(kuan)，虧損(sun)的(de)(de)“三(san)產(chan)(chan)(chan)”投資、房放投資。這些資金(jin)(jin)(jin)(jin)(jin)運用(yong)(yong)項目(mu)多由壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)投主(zhu)，也(ye)成(cheng)(cheng)為壽(shou)(shou)(shou)險(xian)(xian)(xian)責(ze)任(ren)(ren)(ren)準備(bei)(bei)(bei)金(jin)(jin)(jin)(jin)(jin)的(de)(de)損(sun)失。

受(shou)壽(shou)(shou)險(xian)(xian)業(ye)務核算特(te)殊性(xing)的(de)影響。由于壽(shou)(shou)險(xian)(xian)核算規定(ding)，壽(shou)(shou)險(xian)(xian)利潤年(nian)終全(quan)部轉為(wei)特(te)種責任準(zhun)(zhun)備(bei)金(jin)(jin)，因此(ci)，中保(bao)分(fen)業(ye)經營后，壽(shou)(shou)險(xian)(xian)公司購置房屋(wu)、業(ye)務用(yong)(yong)(yong)車、電腦設備(bei)等固定(ding)資產主要的(de)資金(jin)(jin)來(lai)源(yuan)沒有正常(chang)渠道解決。從費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)上看，保(bao)險(xian)(xian)條(tiao)款(kuan)除營銷業(ye)務外(wai)預(yu)定(ding)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)率(lv)都(dou)(dou)偏低，如，養老金(jin)(jin)保(bao)險(xian)(xian)、地方性(xing)險(xian)(xian)種條(tiao)款(kuan)預(yu)定(ding)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)率(lv)為(wei)6.6%、5.5%，手續費(fei)(fei)(fei)(fei)僅1.5%，實際開支(zhi)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)大(da)大(da)超過預(yu)定(ding)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)，超支(zhi)費(fei)(fei)(fei)(fei)用(yong)(yong)(yong)也(ye)無法解決，這些最(zui)終都(dou)(dou)導(dao)致壽(shou)(shou)險(xian)(xian)責任準(zhun)(zhun)備(bei)金(jin)(jin)的(de)減少。這就(jiu)提出一(yi)個值得(de)重視的(de)問(wen)題，即：以(yi)往壽(shou)(shou)險(xian)(xian)責任準(zhun)(zhun)備(bei)金(jin)(jin)被擠占的(de)現象不僅沒有得(de)到很(hen)她解決，而新的(de)占用(yong)(yong)(yong)卻(que)有所(suo)增(zeng)加，壽(shou)(shou)險(xian)(xian)責任準(zhun)(zhun)備(bei)金(jin)(jin)難以(yi)隨著業(ye)務發展而擴大(da)積累。

具體操作中(zhong)壽(shou)險(xian)責(ze)任(ren)準(zhun)備(bei)金(jin)計(ji)提(ti)不準(zhun)確(que)(que)(que)。目前計(ji)算(suan)(suan)(suan)壽(shou)全責(ze)任(ren)準(zhun)備(bei)金(jin)的基(ji)(ji)礎(chu)資料大多(duo)仍(reng)依靠(kao)手工逐(zhu)級匯總完成(cheng)(cheng)，由于壽(shou)險(xian)責(ze)任(ren)準(zhun)備(bei)金(jin)是分險(xian)種、按承保(bao)年限逐(zhu)單逐(zhu)筆計(ji)算(suan)(suan)(suan)，內容多(duo)，工作量大，容易產生(sheng)錯(cuo)誤，一是手工操作中(zhong)失誤；二(er)是一些公司(si)對(dui)此項工作缺乏認真態度(du)，計(ji)算(suan)(suan)(suan)中(zhong)未按規定執行，人為造成(cheng)(cheng)的錯(cuo)誤。這些往(wang)往(wang)引起計(ji)算(suan)(suan)(suan)基(ji)(ji)礎(chu)數據不準(zhun)確(que)(que)(que)，必(bi)然造成(cheng)(cheng)壽(shou)險(xian)責(ze)任(ren)準(zhun)備(bei)金(jin)計(ji)算(suan)(suan)(suan)不準(zhun)確(que)(que)(que)，形成(cheng)(cheng)壽(shou)險(xian)責(ze)任(ren)準(zhun)備(bei)金(jin)計(ji)提(ti)問題。

政策因素導致(zhi)利差虧損(sun)。我國《保險(xian)(xian)(xian)法》規定，保險(xian)(xian)(xian)資(zi)金(jin)運(yun)用限于銀行(xing)存款、買賣政府(fu)債(zhai)(zhai)券(quan)、金(jin)融債(zhai)(zhai)券(quan)和國務院規定的(de)(de)(de)其他資(zi)金(jin)運(yun)用形式。目前壽(shou)(shou)險(xian)(xian)(xian)資(zi)金(jin)絕大(da)多數存入銀行(xing)，銀行(xing)利率的(de)(de)(de)高(gao)低(di)相(xiang)當程度上決定了(le)壽(shou)(shou)險(xian)(xian)(xian)資(zi)金(jin)收益水平。1996年以來銀行(xing)利率連(lian)續六(liu)次下計，同(tong)時取消了(le)對壽(shou)(shou)險(xian)(xian)(xian)責任(ren)準(zhun)備金(jin)的(de)(de)(de)特定利率，壽(shou)(shou)隊公司因此減(jian)少相(xiang)當一部(bu)分的(de)(de)(de)利息(xi)收入。而壽(shou)(shou)險(xian)(xian)(xian)條款預(yu)定利率普(pu)遍(bian)偏高(gao)，多為8.8%復利，相(xiang)比之下，兩項懸殊太大(da)，壽(shou)(shou)險(xian)(xian)(xian)公司支付給保戶的(de)(de)(de)利息(xi)，無法從銀行(xing)存款或購買國債(zhai)(zhai)中得到彌補(bu)，因此產生大(da)量虧損(sun)，使壽(shou)(shou)險(xian)(xian)(xian)公司背上沉重的(de)(de)(de)包袱。

解決問題的對策

轉變思想(xiang)觀(guan)念(nian)，認真執(zhi)行《保(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法》，維護保(bao)戶利(li)益(yi)。加(jia)強壽(shou)險(xian)(xian)(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)(ren)(ren)(ren)準備(bei)(bei)金(jin)的管理，首(shou)先(xian)，要林思想(xiang)上入手(shou)，認真學(xue)習、執(zhi)行《保(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法》。世(shi)界上各國都對保(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公司償付(fu)能(neng)力(li)的監管極(ji)為重視，大多數(shu)國家(jia)或地區都以法律的形式確定了(le)保(bao)險(xian)(xian)(xian)(xian)(xian)(xian)公司最低償付(fu)能(neng)力(li)，由(you)政府或有(you)關部門直接進(jin)行監管。我國《保(bao)險(xian)(xian)(xian)(xian)(xian)(xian)法》也作了(le)明確規定，足額(e)提取壽(shou)險(xian)(xian)(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)(ren)(ren)(ren)準備(bei)(bei)金(jin)，不斷提高承保(bao)質量和資金(jin)效益(yi)，切實提高壽(shou)險(xian)(xian)(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)(ren)(ren)(ren)準備(bei)(bei)金(jin)的積累。其次，在工作中(zhong)真正樹(shu)立保(bao)戶第一(yi)的觀(guan)念(nian)，樹(shu)立局總(zong)利(li)益(yi)服(fu)從(cong)全局利(li)益(yi)、眼(yan)前利(li)益(yi)服(fu)從(cong)長遠利(li)益(yi)的觀(guan)念(nian)，管好(hao)用好(hao)壽(shou)險(xian)(xian)(xian)(xian)(xian)(xian)責(ze)(ze)任(ren)(ren)(ren)(ren)準備(bei)(bei)金(jin)，以最大可能(neng)去實現其保(bao)值增(zeng)值。同時(shi)，要通過(guo)開展勤儉節(jie)約(yue)，艱苦奮(fen)斗的思想(xiang)教育，控制費用開支(zhi)，增(zeng)收節(jie)支(zhi)，以增(zeng)加(jia)壽(shou)全責(ze)(ze)任(ren)(ren)(ren)(ren)準備(bei)(bei)金(jin)的積累。

嘗試改革(ge)壽(shou)險(xian)財務(wu)核(he)算辦(ban)法(fa)(fa)。在完善保險(xian)責任準(zhun)備金(jin)計算的(de)基礎上，對壽(shou)險(xian)財務(wu)核(he)算辦(ban)法(fa)(fa)可(ke)(ke)試行利(li)潤核(he)算，即半目前壽(shou)險(xian)核(he)算中(zhong)(zhong)“死差(cha)、費差(cha)、利(li)差(cha)”作為單獨考核(he)。通(tong)過(guo)利(li)潤核(he)算，從公(gong)司盈利(li)中(zhong)(zhong)提取公(gong)積金(jin)和公(gong)益金(jin)，以(yi)解決基本(ben)建設、固(gu)定資產購置的(de)資金(jin)出路問題(ti)。對分業后(hou)占用的(de)壽(shou)險(xian)責任準(zhun)備金(jin)應盡可(ke)(ke)能地(di)通(tong)過(guo)逐年消化，加以(yi)填補。

加(jia)大考(kao)核和監管(guan)(guan)力度。一(yi)是試行對省(sheng)級(ji)(ji)機構償付能(neng)(neng)力考(kao)核。可參照一(yi)級(ji)(ji)法(fa)人的做(zuo)法(fa)，由總(zong)公(gong)(gong)司向(xiang)中省(sheng)下撥資(zi)金(jin)(jin)(jin)作為資(zi)本金(jin)(jin)(jin)管(guan)(guan)理，對資(zi)本金(jin)(jin)(jin)和壽(shou)全(quan)責任準備金(jin)(jin)(jin)等實(shi)行指標考(kao)核，進行償付能(neng)(neng)力管(guan)(guan)理，與(yu)經濟利益(yi)掛鉤，發揮省(sheng)級(ji)(ji)分公(gong)(gong)司積極性。二是加(jia)大監管(guan)(guan)力度。切實(shi)做(zuo)好財(cai)務分析，通過(guo)報表信處(chu)掌握動態，預測各面(mian)準備金(jin)(jin)(jin)與(yu)其所(suo)承擔的風險(xian)相(xiang)適應(ying)的能(neng)(neng)力。建立(li)預警制度，對達不到(dao)最(zui)低償付能(neng)(neng)力要求的要及時發出警告，采取措施。

擴大(da)業務發展(zhan)，加大(da)清收(shou)力度(du)，降低(di)不(bu)(bu)良資(zi)(zi)產(chan)比重。對于(yu)歷史遺留問題，一(yi)(yi)方(fang)面通(tong)過大(da)力發展(zhan)業務，增加保費收(shou)入的(de)(de)(de)途徑(jing)提高資(zi)(zi)產(chan)總量。在(zai)增加資(zi)(zi)產(chan)總量的(de)(de)(de)同(tong)時要十分注意防(fang)止新的(de)(de)(de)風(feng)險資(zi)(zi)產(chan)的(de)(de)(de)出現，確保不(bu)(bu)良資(zi)(zi)產(chan)占總資(zi)(zi)產(chan)的(de)(de)(de)比重逐年(nian)下(xia)降。另(ling)一(yi)(yi)方(fang)面要下(xia)大(da)力做好(hao)不(bu)(bu)良資(zi)(zi)產(chan)清收(shou)工(gong)作，減少資(zi)(zi)產(chan)損失(shi)。隨著(zhu)這項工(gong)作不(bu)(bu)斷深(shen)入，難度(du)也(ye)在(zai)加大(da)，只有各(ge)級領導的(de)(de)(de)重視和支持，才能使清收(shou)工(gong)作做得更有成效。

篇3

(一)管理對象覆蓋面(mian)狹窄(zhai)

《細則(ze)》第二條(tiao)中關于(yu)“企(qi)(qi)(qi)業(ye)”的范(fan)圍的概念闡述為“國營(ying)企(qi)(qi)(qi)業(ye)、城鄉(xiang)集體(ti)企(qi)(qi)(qi)業(ye)、聯營(ying)企(qi)(qi)(qi)業(ye)、私營(ying)企(qi)(qi)(qi)業(ye)”以及(ji)“中外合資和合作(zuo)經營(ying)企(qi)(qi)(qi)業(ye)”，未包含“個體(ti)工(gong)商戶”、“民營(ying)企(qi)(qi)(qi)業(ye)”、“有(you)限責任公司”、“股份有(you)限公司”等(deng)新的所有(you)制形式。

(二(er))結算起點過低

《條例》第(di)五條第(di)八款規定“結(jie)算起點定為1000元”，即支(zhi)(zhi)付(fu)(fu)(fu)1000元以上現(xian)金(jin)(jin)就(jiu)要履(lv)行(xing)(xing)應(ying)當以支(zhi)(zhi)票或者銀(yin)行(xing)(xing)本票支(zhi)(zhi)付(fu)(fu)(fu);確需全額(e)支(zhi)(zhi)付(fu)(fu)(fu)現(xian)金(jin)(jin)的，經開戶銀(yin)行(xing)(xing)審(shen)核后，予(yu)以支(zhi)(zhi)付(fu)(fu)(fu)現(xian)金(jin)(jin)。24年過(guo)去了，物價指(zhi)數(shu)、經濟水平和貨幣形勢等(deng)和當時相比(bi)都發生了重大的變化，而1000元的結(jie)算起點已經不(bu)符合(he)現(xian)實(shi)情況。這一現(xian)實(shi)情況給(gei)一些(xie)國(guo)有企事業(ye)單位在支(zhi)(zhi)付(fu)(fu)(fu)現(xian)金(jin)(jin)管理(li)過(guo)程(cheng)中，造(zao)成了極大的不(bu)便，如(ru)果(guo)執(zhi)行(xing)(xing)《現(xian)金(jin)(jin)管理(li)條例》，這樣(yang)難(nan)免會延(yan)誤辦(ban)事效率，給(gei)現(xian)金(jin)(jin)管理(li)帶來困難(nan)，為此，一些(xie)單位就(jiu)沒有完全履(lv)行(xing)(xing)或應(ying)付(fu)(fu)(fu)履(lv)行(xing)(xing)《現(xian)金(jin)(jin)管理(li)條例》。審(shen)計部門在實(shi)施審(shen)計監(jian)(jian)(jian)督過(guo)程(cheng)中，也不(bu)便操作。這就(jiu)導致在現(xian)實(shi)中，執(zhi)行(xing)(xing)單位不(bu)便執(zhi)行(xing)(xing)，監(jian)(jian)(jian)督單位不(bu)好監(jian)(jian)(jian)督。

(三(san))開(kai)戶(hu)銀行(xing)對開(kai)戶(hu)單位的現金監(jian)督管理不到位

《條(tiao)例》中第九、十、十一條(tiao)規定的開(kai)(kai)(kai)戶(hu)銀(yin)行(xing)對單位(wei)(wei)(wei)庫存現(xian)金(jin)限額的核(he)定、坐支現(xian)金(jin)額度的審批(pi)等，但在目前情形(xing)下很難操(cao)作。隨著我國金(jin)融(rong)市場(chang)的逐(zhu)漸開(kai)(kai)(kai)放，銀(yin)行(xing)業的競爭(zheng)越來(lai)越激烈，在這種環境下，開(kai)(kai)(kai)戶(hu)銀(yin)行(xing)出于自(zi)身利益的考慮，對開(kai)(kai)(kai)戶(hu)單位(wei)(wei)(wei)不(bu)(bu)(bu)敢檢查，發現(xian)問題更不(bu)(bu)(bu)敢處罰;在執行(xing)大額現(xian)金(jin)支付管理制度時(shi)，一些(xie)開(kai)(kai)(kai)戶(hu)銀(yin)行(xing)流于形(xing)式，沒有(you)(you)落實(shi)專人負責，賬(zhang)表記錄不(bu)(bu)(bu)完(wan)整，少登、漏登或有(you)(you)意不(bu)(bu)(bu)登情況時(shi)有(you)(you)發生(sheng)。更有(you)(you)甚者(zhe)，有(you)(you)些(xie)開(kai)(kai)(kai)戶(hu)銀(yin)行(xing)對開(kai)(kai)(kai)戶(hu)單位(wei)(wei)(wei)支現(xian)用途(tu)的真實(shi)性和合理性根本不(bu)(bu)(bu)把(ba)關，不(bu)(bu)(bu)審查，不(bu)(bu)(bu)登記，敞(chang)開(kai)(kai)(kai)放行(xing)。

(四)對于大額現金缺乏(fa)有效(xiao)管理

近年(nian)來，一(yi)些(xie)(xie)不法分子通過大(da)額(e)提取(qu)現(xian)(xian)金(jin)，從事偷(tou)稅漏稅、洗(xi)(xi)錢、販毒、行賄(hui)、詐騙(pian)、攜(xie)款潛逃等(deng)犯(fan)罪活(huo)動(dong)。由于《條(tiao)例》的(de)(de)滯(zhi)后，在引(yin)導(dao)轉賬(zhang)結(jie)算、減少現(xian)(xian)金(jin)使用(yong)、監(jian)管(guan)大(da)額(e)提現(xian)(xian)行為、防(fang)止利用(yong)現(xian)(xian)金(jin)交易(yi)進行洗(xi)(xi)錢風險等(deng)方(fang)面尚未加以規(gui)定，導(dao)致一(yi)些(xie)(xie)金(jin)融犯(fan)罪活(huo)動(dong)脫控。目前，多數金(jin)融機構對大(da)額(e)現(xian)(xian)金(jin)支(zhi)付(fu)的(de)(de)監(jian)控采用(yong)手工(gong)操作方(fang)式，尚未建立大(da)額(e)現(xian)(xian)金(jin)支(zhi)付(fu)數據(ju)庫和實時監(jian)測系(xi)統(tong)，很難掌(zhang)握開(kai)戶單位在本系(xi)統(tong)，特別是(shi)本轄區的(de)(de)大(da)額(e)現(xian)(xian)金(jin)支(zhi)取(qu)情況，增(zeng)加了反洗(xi)(xi)錢、防(fang)風險工(gong)作的(de)(de)難度。

(五)開戶銀行(xing)對開戶單位實施處罰權利難(nan)以(yi)實現

《條(tiao)(tiao)(tiao)例》第(di)二(er)十條(tiao)(tiao)(tiao)和(he)第(di)二(er)十一條(tiao)(tiao)(tiao)及(ji)《細則》第(di)二(er)十條(tiao)(tiao)(tiao)中要求，開(kai)(kai)戶(hu)單(dan)位若違(wei)犯(fan)《現(xian)金管理(li)暫行條(tiao)(tiao)(tiao)例》，開(kai)(kai)戶(hu)銀(yin)行有權(quan)責令其停止違(wei)法活動，并根據情(qing)節輕重給予警(jing)告或罰(fa)款，但(dan)由于《條(tiao)(tiao)(tiao)例》中規(gui)定(ding)的(de)開(kai)(kai)戶(hu)銀(yin)行對開(kai)(kai)戶(hu)單(dan)位實施(shi)處罰(fa)權(quan)利缺少必要的(de)法律依據。開(kai)(kai)戶(hu)銀(yin)行對開(kai)(kai)戶(hu)單(dan)位實施(shi)庫存現(xian)金監督管理(li)缺乏現(xian)實基礎。

(六(liu))《條例》未對(dui)現金替代性金融(rong)工具(ju)加以規定

隨著金融工具的(de)不斷(duan)創新，個人(ren)支票(piao)(piao)、個人(ren)本(ben)票(piao)(piao)、網(wang)上銀行、個人(ren)結算(suan)(suan)賬戶等結算(suan)(suan)工具的(de)推(tui)出(chu)和普(pu)及，可(ke)以替代現(xian)(xian)金的(de)結算(suan)(suan)功能(neng)。但由于(yu)但《條例》及《細則》未(wei)及時進行修訂，未(wei)對這些新型(xing)結算(suan)(suan)工具的(de)使用(yong)和管(guan)理加以規定(ding)，導(dao)致(zhi)假借名目支取現(xian)(xian)金挪作(zuo)他用(yong)的(de)現(xian)(xian)象(xiang)難以監管(guan)。

二(er)、現金管理制(zhi)度的現狀述評

(一(yi))國內研究現(xian)狀述評

目前我(wo)國(guo)(guo)(guo)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)基本規(gui)章制(zhi)(zhi)(zhi)度(du)(du)(du)(du)仍是執(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)1988年(nian)(nian)(nian)10月1日國(guo)(guo)(guo)務院(yuan)頒發(fa)(fa)的(de)(de)(de)(de)(de)(de)(de)(de)《現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)條(tiao)例(li)》及(ji)人(ren)民(min)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)制(zhi)(zhi)(zhi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)實施(shi)(shi)細(xi)則，《現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)條(tiao)例(li)》及(ji)人(ren)民(min)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)制(zhi)(zhi)(zhi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)實施(shi)(shi)細(xi)則的(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)，至(zhi)今已有二十(shi)四年(nian)(nian)(nian)了(le)(le)(le)(le)(le)(le)(le)，對(dui)(dui)鼓勵開戶單(dan)位使(shi)用非現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付工(gong)具(ju)、限(xian)制(zhi)(zhi)(zhi)使(shi)用現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付工(gong)具(ju)發(fa)(fa)揮了(le)(le)(le)(le)(le)(le)(le)一定(ding)作用，對(dui)(dui)維(wei)護(hu)全國(guo)(guo)(guo)支付清算(suan)秩序、金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)秩序和征稅秩序有正面(mian)(mian)影響。隨著(zhu)(zhu)社會主(zhu)義(yi)市場(chang)經(jing)(jing)濟的(de)(de)(de)(de)(de)(de)(de)(de)深(shen)入發(fa)(fa)展(zhan)和金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)體制(zhi)(zhi)(zhi)改革的(de)(de)(de)(de)(de)(de)(de)(de)不斷(duan)深(shen)化，現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)思路、重(zhong)點(dian)、模式、措(cuo)施(shi)(shi)已經(jing)(jing)滯(zhi)后于(yu)(yu)經(jing)(jing)濟和社會發(fa)(fa)展(zhan)，現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)已經(jing)(jing)不適應(ying)經(jing)(jing)濟發(fa)(fa)展(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)需(xu)要(yao)。馮卓茹(1995年(nian)(nian)(nian))從六(liu)個方面(mian)(mian)提(ti)出了(le)(le)(le)(le)(le)(le)(le)改革現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)措(cuo)施(shi)(shi)。簡錦(jin)恩(2004年(nian)(nian)(nian))認為(wei)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)基礎已經(jing)(jing)發(fa)(fa)生了(le)(le)(le)(le)(le)(le)(le)根本性(xing)變(bian)遷，現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)蘊含著(zhu)(zhu)變(bian)遷的(de)(de)(de)(de)(de)(de)(de)(de)契機(ji)(ji)。丁平、孫巖(2004年(nian)(nian)(nian))分(fen)(fen)析了(le)(le)(le)(le)(le)(le)(le)現(xian)(xian)(xian)(xian)(xian)行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)缺(que)陷:現(xian)(xian)(xian)(xian)(xian)行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)在(zai)監(jian)管(guan)對(dui)(dui)象(xiang)上產生了(le)(le)(le)(le)(le)(le)(le)空檔;商品流通(tong)的(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)展(zhan)、交易行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)的(de)(de)(de)(de)(de)(de)(de)(de)復雜化都(dou)對(dui)(dui)現(xian)(xian)(xian)(xian)(xian)行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)形(xing)成(cheng)了(le)(le)(le)(le)(le)(le)(le)較大沖擊(ji)(ji);以(yi)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)信(xin)用卡為(wei)代表的(de)(de)(de)(de)(de)(de)(de)(de)新(xin)型電(dian)子貨(huo)(huo)幣興起，對(dui)(dui)現(xian)(xian)(xian)(xian)(xian)行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)監(jian)管(guan)手(shou)段(duan)提(ti)出了(le)(le)(le)(le)(le)(le)(le)挑(tiao)戰;銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)經(jing)(jing)營機(ji)(ji)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)轉換也對(dui)(dui)現(xian)(xian)(xian)(xian)(xian)行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)形(xing)成(cheng)了(le)(le)(le)(le)(le)(le)(le)沖擊(ji)(ji)。叢(cong)春琦(qi)(2006年(nian)(nian)(nian))分(fen)(fen)析了(le)(le)(le)(le)(le)(le)(le)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)在(zai)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)建(jian)設(she)、結(jie)算(suan)渠(qu)道(dao)、金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)機(ji)(ji)構(gou)經(jing)(jing)營方式、制(zhi)(zhi)(zhi)度(du)(du)(du)(du)落實、監(jian)控(kong)手(shou)段(duan)、信(xin)息滯(zhi)后等方面(mian)(mian)存在(zai)的(de)(de)(de)(de)(de)(de)(de)(de)問題，提(ti)出現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)進行(xing)(xing)(xing)(xing)(xing)(xing)改革的(de)(de)(de)(de)(de)(de)(de)(de)建(jian)議。師(shi)自國(guo)(guo)(guo)(2010年(nian)(nian)(nian))從保(bao)(bao)證市場(chang)的(de)(de)(de)(de)(de)(de)(de)(de)公(gong)正性(xing)、效(xiao)率性(xing)和維(wei)護(hu)誠信(xin)的(de)(de)(de)(de)(de)(de)(de)(de)市場(chang)體系的(de)(de)(de)(de)(de)(de)(de)(de)角度(du)(du)(du)(du)，論述了(le)(le)(le)(le)(le)(le)(le)加(jia)強現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)必要(yao)性(xing)，闡述了(le)(le)(le)(le)(le)(le)(le)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)交易的(de)(de)(de)(de)(de)(de)(de)(de)軌(gui)跡隱(yin)匿性(xing)概念(nian)及(ji)其社會危害性(xing)，并從現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)體、對(dui)(dui)象(xiang)、目標、內(nei)容等方面(mian)(mian)提(ti)出了(le)(le)(le)(le)(le)(le)(le)完(wan)善我(wo)國(guo)(guo)(guo)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)。姜(jiang)志勤、李(li)江峰(2012年(nian)(nian)(nian))分(fen)(fen)析行(xing)(xing)(xing)(xing)(xing)(xing)政事業(ye)單(dan)位違反現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)規(gui)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)要(yao)表現(xian)(xian)(xian)(xian)(xian)形(xing)式，得出結(jie)論，應(ying)及(ji)時修(xiu)改現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)有關法(fa)(fa)規(gui)條(tiao)款(kuan)。國(guo)(guo)(guo)內(nei)研(yan)究表明(ming)，現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)和法(fa)(fa)規(gui)滯(zhi)后于(yu)(yu)經(jing)(jing)濟發(fa)(fa)展(zhan)使(shi)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)工(gong)作處于(yu)(yu)無法(fa)(fa)可依的(de)(de)(de)(de)(de)(de)(de)(de)狀(zhuang)態中(zhong)(zhong)，會對(dui)(dui)國(guo)(guo)(guo)家宏觀(guan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)政策的(de)(de)(de)(de)(de)(de)(de)(de)實施(shi)(shi)，中(zhong)(zhong)央(yang)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)貨(huo)(huo)幣政策的(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)傳導以(yi)及(ji)保(bao)(bao)持人(ren)民(min)幣幣值的(de)(de)(de)(de)(de)(de)(de)(de)穩(wen)定(ding)形(xing)成(cheng)較大的(de)(de)(de)(de)(de)(de)(de)(de)沖擊(ji)(ji)。因此(ci)，亟待加(jia)強和完(wan)善法(fa)(fa)規(gui)，盡快修(xiu)改《現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)條(tiao)例(li)》，從法(fa)(fa)律(lv)、法(fa)(fa)規(gui)上來重(zhong)新(xin)確定(ding)人(ren)民(min)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)在(zai)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)中(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)地位、職責、權利和義(yi)務，避免人(ren)民(min)銀(yin)行(xing)(xing)(xing)(xing)(xing)(xing)在(zai)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)中(zhong)(zhong)唱(chang)獨角戲，使(shi)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)走上法(fa)(fa)制(zhi)(zhi)(zhi)化的(de)(de)(de)(de)(de)(de)(de)(de)軌(gui)道(dao)，使(shi)企事業(ye)單(dan)位和金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)機(ji)(ji)構(gou)都(dou)能認識到現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)要(yao)性(xing)，自覺維(wei)護(hu)企業(ye)各項(xiang)支付結(jie)算(suan)法(fa)(fa)律(lv)法(fa)(fa)規(gui)。

(二)國外(wai)研究現狀述評

美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)，以規(gui)范(fan)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)存(cun)(cun)取(qu)及現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易(yi)為(wei)(wei)出(chu)發(fa)點，由(you)此(ci)培育出(chu)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)公(gong)(gong)民(min)非現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)結(jie)算(suan)交(jiao)易(yi)的(de)(de)(de)(de)(de)(de)生(sheng)活習慣(guan)，為(wei)(wei)完(wan)(wan)(wan)(wan)善(shan)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)提(ti)供(gong)了(le)(le)成(cheng)(cheng)(cheng)熟(shu)(shu)市場經(jing)濟國(guo)(guo)(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)經(jing)驗(yan)借(jie)鑒(jian)(jian)。在(zai)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)，現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)職(zhi)能(neng)由(you)聯(lian)儲(chu)及財(cai)政部下屬的(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)犯罪執法(fa)(fa)(fa)網絡(FinCEN)、國(guo)(guo)(guo)(guo)(guo)稅(shui)局、雕刻與(yu)印刷局(BEP)和(he)(he)造(zao)(zao)幣廠(USMint)共同完(wan)(wan)(wan)(wan)成(cheng)(cheng)(cheng)，并(bing)沒有(you)(you)(you)一(yi)個單(dan)獨的(de)(de)(de)(de)(de)(de)機構來(lai)管(guan)(guan)理(li)(li)(li)(li)(li)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)。在(zai)法(fa)(fa)(fa)律(lv)(lv)制(zhi)(zhi)(zhi)度(du)方(fang)面，美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)沒有(you)(you)(you)專門(men)的(de)(de)(de)(de)(de)(de)控制(zhi)(zhi)(zhi)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)流通，鼓勵轉(zhuan)(zhuan)賬結(jie)算(suan)的(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)律(lv)(lv)法(fa)(fa)(fa)規(gui)。聯(lian)儲(chu)頒(ban)布的(de)(de)(de)(de)(de)(de)某(mou)些規(gui)范(fan)支票(piao)和(he)(he)電子支付的(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)律(lv)(lv)法(fa)(fa)(fa)規(gui)使得(de)轉(zhuan)(zhuan)賬結(jie)算(suan)變(bian)得(de)更加安全、高(gao)效(xiao)和(he)(he)成(cheng)(cheng)(cheng)本低廉，對(dui)轉(zhuan)(zhuan)賬結(jie)算(suan)有(you)(you)(you)一(yi)定(ding)的(de)(de)(de)(de)(de)(de)促進作(zuo)用。如(ru)今，美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)已(yi)建成(cheng)(cheng)(cheng)以《聯(lian)邦儲(chu)備法(fa)(fa)(fa)》為(wei)(wei)核(he)心的(de)(de)(de)(de)(de)(de)一(yi)整套(tao)的(de)(de)(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)系(xi)統，包括聯(lian)儲(chu)Q法(fa)(fa)(fa)則、《21世紀(ji)支票(piao)清算(suan)法(fa)(fa)(fa)案(an)》、《銀(yin)行(xing)(xing)保密法(fa)(fa)(fa)》、《國(guo)(guo)(guo)(guo)(guo)稅(shui)法(fa)(fa)(fa)》、《2001年(nian)(nian)消除國(guo)(guo)(guo)(guo)(guo)際洗錢與(yu)反恐法(fa)(fa)(fa)》等。美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)制(zhi)(zhi)(zhi)定(ding)嚴格的(de)(de)(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)，有(you)(you)(you)效(xiao)的(de)(de)(de)(de)(de)(de)防止了(le)(le)洗錢等金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)犯罪，并(bing)且對(dui)行(xing)(xing)賄(hui)等犯罪也起到了(le)(le)抑(yi)制(zhi)(zhi)(zhi)作(zuo)用。張浩(2009年(nian)(nian))，分析了(le)(le)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)法(fa)(fa)(fa)律(lv)(lv)制(zhi)(zhi)(zhi)度(du)框架，介紹了(le)(le)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)目(mu)前規(gui)范(fan)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)存(cun)(cun)取(qu)和(he)(he)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易(yi)的(de)(de)(de)(de)(de)(de)相關法(fa)(fa)(fa)律(lv)(lv)制(zhi)(zhi)(zhi)度(du)，為(wei)(wei)完(wan)(wan)(wan)(wan)善(shan)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)法(fa)(fa)(fa)律(lv)(lv)法(fa)(fa)(fa)規(gui)提(ti)供(gong)了(le)(le)成(cheng)(cheng)(cheng)熟(shu)(shu)市場國(guo)(guo)(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)經(jing)驗(yan)借(jie)鑒(jian)(jian)。盧靜(jing)(2011年(nian)(nian))發(fa)現(xian)(xian)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)，以規(gui)范(fan)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)存(cun)(cun)取(qu)及現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易(yi)為(wei)(wei)出(chu)發(fa)點，由(you)此(ci)培育出(chu)美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)公(gong)(gong)民(min)非現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)結(jie)算(suan)交(jiao)易(yi)的(de)(de)(de)(de)(de)(de)生(sheng)活習慣(guan)，為(wei)(wei)完(wan)(wan)(wan)(wan)善(shan)我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)(zhi)度(du)提(ti)供(gong)了(le)(le)成(cheng)(cheng)(cheng)熟(shu)(shu)市場經(jing)濟國(guo)(guo)(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)經(jing)驗(yan)借(jie)鑒(jian)(jian)。國(guo)(guo)(guo)(guo)(guo)外研究(jiu)表(biao)明，我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)由(you)于缺乏類(lei)似美(mei)(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)這種嚴密的(de)(de)(de)(de)(de)(de)監(jian)管(guan)(guan)體(ti)系(xi)，國(guo)(guo)(guo)(guo)(guo)內一(yi)些政府官員(yuan)能(neng)夠收受上萬元甚至幾十萬元的(de)(de)(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)賄(hui)金(jin)(jin)(jin)(jin)(jin)(jin)，很大程度(du)上是(shi)由(you)于我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)提(ti)取(qu)的(de)(de)(de)(de)(de)(de)監(jian)管(guan)(guan)體(ti)系(xi)不(bu)完(wan)(wan)(wan)(wan)善(shan)，監(jian)管(guan)(guan)體(ti)系(xi)作(zuo)用無法(fa)(fa)(fa)發(fa)揮造(zao)(zao)成(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)。由(you)此(ci)可見(jian)，重新構建我(wo)(wo)國(guo)(guo)(guo)(guo)(guo)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)體(ti)系(xi)非常必要。

三(san)、現(xian)行(xing)技術條件下現(xian)金管理制度改革(ge)的(de)可行(xing)性

(一)現(xian)行支付結算系(xi)統的完善為現(xian)金(jin)管理制度(du)改革提供了(le)技(ji)術條件

近年來(lai)，銀行積極疏通(tong)(tong)支付結(jie)算(suan)渠(qu)道，改(gai)善(shan)(shan)金融服務(wu)環(huan)境(jing)，促(cu)進(jin)了經(jing)濟發展(zhan)(zhan)。從技(ji)術(shu)發展(zhan)(zhan)實際(ji)來(lai)看，我國支付結(jie)算(suan)系(xi)統已逐(zhu)步完善(shan)(shan)，銀行柜面轉帳、網上支付、手機支付等支付手段基(ji)本能滿足人(ren)們日常交易(yi)結(jie)算(suan)需要，減少現金使用，基(ji)本不(bu)存在技(ji)術(shu)障礙，現行支付結(jie)算(suan)系(xi)統的(de)完善(shan)(shan)為現金管(guan)理制度改(gai)革(ge)提供了技(ji)術(shu)條件。比如，理論(lun)上說(shuo)，無(wu)論(lun)單位與個人(ren)，1000元以上的(de)交易(yi)通(tong)(tong)過轉帳完成與無(wu)技(ji)術(shu)問(wen)題(ti)。

(二)逐(zhu)步完善(shan)的內(nei)部(bu)控制(zhi)(zhi)制(zhi)(zhi)度，是(shi)實(shi)現(xian)現(xian)金管理制(zhi)(zhi)度改革必要條(tiao)件

內(nei)部(bu)控(kong)制(zhi)(zhi)制(zhi)(zhi)度(du)(du)(du)(du)，是(shi)指單位(wei)(wei)為(wei)了加強內(nei)部(bu)管(guan)(guan)理(li)，實施(shi)的(de)(de)(de)(de)一(yi)系列規(gui)章(zhang)制(zhi)(zhi)度(du)(du)(du)(du)。該制(zhi)(zhi)度(du)(du)(du)(du)管(guan)(guan)理(li)的(de)(de)(de)(de)主(zhu)要(yao)對(dui)象是(shi)單位(wei)(wei)的(de)(de)(de)(de)管(guan)(guan)理(li)層(ceng)(ceng)和(he)基層(ceng)(ceng)員工，通過制(zhi)(zhi)度(du)(du)(du)(du)規(gui)范單位(wei)(wei)員工的(de)(de)(de)(de)行(xing)為(wei)。內(nei)部(bu)控(kong)制(zhi)(zhi)制(zhi)(zhi)度(du)(du)(du)(du)，有(you)利于規(gui)范企(qi)(qi)事業單位(wei)(wei)中工作人員的(de)(de)(de)(de)行(xing)為(wei)，使其遵循(xun)規(gui)章(zhang)制(zhi)(zhi)度(du)(du)(du)(du)辦(ban)事，能有(you)效地(di)提高工作效率和(he)工作質量(liang)，比如財務(wu)的(de)(de)(de)(de)工作，只有(you)進行(xing)規(gui)范化(hua)的(de)(de)(de)(de)管(guan)(guan)理(li)才能保(bao)護財產安全。有(you)利于加強監督，管(guan)(guan)理(li)層(ceng)(ceng)對(dui)基層(ceng)(ceng)的(de)(de)(de)(de)監督，讓這種監督有(you)章(zhang)可(ke)循(xun)，明確責(ze)任和(he)義務(wu)。有(you)利于將企(qi)(qi)事業單位(wei)(wei)的(de)(de)(de)(de)管(guan)(guan)理(li)納入(ru)制(zhi)(zhi)度(du)(du)(du)(du)化(hua)、規(gui)范化(hua)、系統化(hua)的(de)(de)(de)(de)管(guan)(guan)理(li)模式，實現企(qi)(qi)事業單位(wei)(wei)中財務(wu)管(guan)(guan)理(li)的(de)(de)(de)(de)優化(hua)。逐(zhu)步完善的(de)(de)(de)(de)內(nei)部(bu)控(kong)制(zhi)(zhi)制(zhi)(zhi)度(du)(du)(du)(du)為(wei)現金管(guan)(guan)理(li)制(zhi)(zhi)度(du)(du)(du)(du)改革(ge)鋪(pu)平道(dao)路。

四、現行技(ji)術(shu)條件下現金管理制度改革的(de)思(si)路

(一)宣傳支付結算知識，轉變(bian)人(ren)們的思(si)想觀念

目前(qian)，從技(ji)術(shu)(shu)發展實際來看(kan)，我(wo)國支(zhi)付(fu)結算(suan)(suan)系統已逐(zhu)步(bu)完善，減少(shao)現金(jin)使用，基本不存(cun)在技(ji)術(shu)(shu)障礙，事(shi)實上(shang)障礙來自人們的(de)(de)思想(xiang)觀(guan)(guan)念!是舊的(de)(de)觀(guan)(guan)念在作怪，一是不習慣于對(dui)新技(ji)術(shu)(shu)、新的(de)(de)支(zhi)付(fu)手段的(de)(de)運用;二是好象(xiang)只(zhi)有手持現金(jin)才是真的(de)(de)擁有財富(fu)。為此，各金(jin)融機構應(ying)加大支(zhi)付(fu)結算(suan)(suan)業務(wu)(wu)宣傳力度，提高金(jin)融服(fu)務(wu)(wu)意識(shi)，普(pu)及結算(suan)(suan)知(zhi)識(shi)，使社會公眾全面了(le)解(jie)支(zhi)付(fu)結算(suan)(suan)系統的(de)(de)方便(bian)性(xing)、安全性(xing)和快捷性(xing)，推動(dong)支(zhi)付(fu)結算(suan)(suan)業務(wu)(wu)發展，較(jiao)好地滿足了(le)大眾對(dui)金(jin)融服(fu)務(wu)(wu)日趨多元化的(de)(de)需求，達(da)到減少(shao)現金(jin)使用，有效控制(zhi)利(li)用現金(jin)進行各種(zhong)不法(fa)交易(yi)的(de)(de)目的(de)(de)。

(二)調整(zheng)我國(guo)現金管理目(mu)標

把(ba)掌控(kong)現(xian)(xian)(xian)金(jin)(jin)(jin)流(liu)(liu)向、打擊(ji)洗錢等違(wei)法(fa)犯(fan)罪活(huo)動作為(wei)現(xian)(xian)(xian)金(jin)(jin)(jin)管理的(de)重要目標之一。把(ba)現(xian)(xian)(xian)金(jin)(jin)(jin)管理的(de)重點由以控(kong)制現(xian)(xian)(xian)金(jin)(jin)(jin)投(tou)放為(wei)主，逐步向以防范和打擊(ji)利用現(xian)(xian)(xian)金(jin)(jin)(jin)進行違(wei)法(fa)犯(fan)罪活(huo)動為(wei)主轉移。通(tong)過加強現(xian)(xian)(xian)金(jin)(jin)(jin)管理，規范現(xian)(xian)(xian)金(jin)(jin)(jin)收支行為(wei)，監(jian)控(kong)各類經濟主體的(de)大額現(xian)(xian)(xian)金(jin)(jin)(jin)存取和可(ke)疑資(zi)金(jin)(jin)(jin)交易，實現(xian)(xian)(xian)通(tong)過現(xian)(xian)(xian)金(jin)(jin)(jin)管理監(jian)控(kong)現(xian)(xian)(xian)金(jin)(jin)(jin)流(liu)(liu)向、有效預防打擊(ji)違(wei)法(fa)犯(fan)罪。

(三)完(wan)善現金管理的具體手段

1.拓(tuo)寬(kuan)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)象將個(ge)(ge)(ge)人(ren)(ren)(ren)及單(dan)(dan)位(wei)均納入(ru)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)范(fan)疇;把(ba)中國境(jing)(jing)內開立(li)(li)賬(zhang)戶、進(jin)行(xing)(xing)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)取(qu)(qu)活動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)所有(you)企事業(ye)單(dan)(dan)位(wei)和(he)個(ge)(ge)(ge)人(ren)(ren)(ren)，納入(ru)到(dao)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)理(li)(li)之中，使(shi)(shi)存款人(ren)(ren)(ren)在(zai)(zai)銀(yin)行(xing)(xing)進(jin)行(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)存取(qu)(qu)業(ye)務全部納入(ru)人(ren)(ren)(ren)民銀(yin)行(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)監(jian)督和(he)控(kong)制(zhi)之中，從而加強現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)流動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)理(li)(li)。2.調整增(zeng)加結算(suan)(suan)起(qi)(qi)點(dian)限(xian)(xian)額根據目前經濟(ji)狀況和(he)物價水(shui)平，重新核(he)定(ding)(ding)(ding)結算(suan)(suan)起(qi)(qi)點(dian)，建(jian)(jian)立(li)(li)采購與(yu)通脹率掛鉤的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結算(suan)(suan)起(qi)(qi)點(dian)的(de)(de)(de)(de)(de)(de)(de)(de)調整機(ji)制(zhi)，實行(xing)(xing)彈性(xing)(xing)結算(suan)(suan)起(qi)(qi)點(dian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額制(zhi)，或(huo)實行(xing)(xing)固(gu)定(ding)(ding)(ding)結算(suan)(suan)起(qi)(qi)點(dian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額制(zhi)。如(ru)可將原結算(suan)(suan)起(qi)(qi)點(dian)1000元放(fang)寬(kuan)到(dao)5000—10000元。3.減少現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)(shi)用范(fan)圍(wei)，增(zeng)加現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)替代(dai)(dai)工(gong)具(ju)(ju)使(shi)(shi)用的(de)(de)(de)(de)(de)(de)(de)(de)規定(ding)(ding)(ding)應(ying)進(jin)一(yi)(yi)步減少現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)使(shi)(shi)用范(fan)圍(wei)，在(zai)(zai)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)條件具(ju)(ju)備(bei)的(de)(de)(de)(de)(de)(de)(de)(de)發達(da)地區，尤其是城市(shi)企事業(ye)單(dan)(dan)位(wei)，結算(suan)(suan)起(qi)(qi)點(dian)之上(shang)的(de)(de)(de)(de)(de)(de)(de)(de)向個(ge)(ge)(ge)人(ren)(ren)(ren)支(zhi)(zhi)付款項通過支(zhi)(zhi)票、匯票、本票、向個(ge)(ge)(ge)人(ren)(ren)(ren)結算(suan)(suan)賬(zhang)戶轉賬(zhang)等方式支(zhi)(zhi)付。同時，增(zeng)加對(dui)(dui)個(ge)(ge)(ge)人(ren)(ren)(ren)支(zhi)(zhi)票、個(ge)(ge)(ge)人(ren)(ren)(ren)本票、銀(yin)行(xing)(xing)、網上(shang)銀(yin)行(xing)(xing)、個(ge)(ge)(ge)人(ren)(ren)(ren)結算(suan)(suan)賬(zhang)戶等現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)替代(dai)(dai)工(gong)具(ju)(ju)使(shi)(shi)用的(de)(de)(de)(de)(de)(de)(de)(de)規定(ding)(ding)(ding)，要加大(da)(da)(da)對(dui)(dui)結算(suan)(suan)工(gong)具(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)宣傳力度(du)，增(zeng)加公民的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)意識，提高使(shi)(shi)用結算(suan)(suan)工(gong)具(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)自覺(jue)性(xing)(xing)，引導轉帳(zhang)結算(suan)(suan)，減少現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)(shi)用，以達(da)到(dao)有(you)效控(kong)制(zhi)利(li)用現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)進(jin)行(xing)(xing)洗錢等不(bu)法(fa)交(jiao)易(yi)的(de)(de)(de)(de)(de)(de)(de)(de)目的(de)(de)(de)(de)(de)(de)(de)(de)。4.適(shi)當放(fang)寬(kuan)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)使(shi)(shi)用范(fan)圍(wei)適(shi)當寬(kuan)限(xian)(xian)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)(shi)用范(fan)圍(wei)，如(ru)因采購地點(dian)不(bu)固(gu)定(ding)(ding)(ding)、不(bu)便(bian)利(li)，生產或(huo)市(shi)場(chang)繼續，搶險救(jiu)災(zai)，以及其他特殊情況和(he)必須使(shi)(shi)用現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)允許使(shi)(shi)用現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)。5.實行(xing)(xing)大(da)(da)(da)額現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易(yi)申報(bao)制(zhi)度(du)規定(ding)(ding)(ding)任何人(ren)(ren)(ren)向銀(yin)行(xing)(xing)業(ye)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)機(ji)構(gou)(gou)一(yi)(yi)次性(xing)(xing)或(huo)當日累計支(zhi)(zhi)取(qu)(qu)大(da)(da)(da)額現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)達(da)到(dao)一(yi)(yi)定(ding)(ding)(ding)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額的(de)(de)(de)(de)(de)(de)(de)(de)，應(ying)填寫支(zhi)(zhi)取(qu)(qu)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)用途申報(bao)表，并由金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)機(ji)構(gou)(gou)定(ding)(ding)(ding)期(qi)匯總、統一(yi)(yi)上(shang)報(bao)人(ren)(ren)(ren)民銀(yin)行(xing)(xing)。建(jian)(jian)議建(jian)(jian)立(li)(li)全國性(xing)(xing)大(da)(da)(da)額現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)取(qu)(qu)監(jian)測數據庫，對(dui)(dui)大(da)(da)(da)額現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)易(yi)實施有(you)效監(jian)測管(guan)理(li)(li);加強現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)出入(ru)境(jing)(jing)監(jian)測，在(zai)(zai)出入(ru)境(jing)(jing)環節對(dui)(dui)大(da)(da)(da)額現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)流出、流入(ru)進(jin)行(xing)(xing)審慎的(de)(de)(de)(de)(de)(de)(de)(de)監(jian)測，匹配現(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)源(yuan)頭、數量(liang)及用途。

(四(si))科學設置現金(jin)管理職能

(一)重新定位開戶銀(yin)行在現金(jin)監督管理中的(de)作(zuo)用

根據(ju)現(xian)實情況調整開(kai)戶(hu)銀行(xing)對開(kai)戶(hu)單位(wei)現(xian)金監(jian)督管理(li)(li)的(de)規定及(ji)開(kai)戶(hu)銀行(xing)對開(kai)戶(hu)單位(wei)違(wei)反現(xian)金管理(li)(li)規定進行(xing)處罰(fa)的(de)規定，以明(ming)確銀行(xing)對開(kai)戶(hu)單位(wei)現(xian)金管理(li)(li)的(de)監(jian)督責(ze)任(ren)。

(二(er))增加國家(jia)職(zhi)能(neng)機(ji)構在現(xian)金管(guan)理監督(du)中(zhong)的作用

1.明確現金(jin)管理的主體。建議(yi)明確由人(ren)民(min)銀行(xing)統一負責現金(jin)管理工作，取消開戶銀行(xing)對現金(jin)的行(xing)政管理職能(neng)，規定(ding)(ding)商業銀行(xing)負責對日常現金(jin)收支監測、登記(ji)，并(bing)定(ding)(ding)期向人(ren)民(min)銀行(xing)報告大額及可疑現金(jin)交(jiao)易信息。

篇4

1.單(dan)(dan)位(wei)(wei)和(he)法(fa)人(ren)客(ke)(ke)戶(hu)(hu)(hu)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)。目前，我國現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)主(zhu)(zhu)要(yao)法(fa)規(gui)(gui)依據是1988年出臺(tai)的(de)(de)(de)《現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)暫行(xing)條例》和(he)《現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)暫行(xing)條例實施細則》。盡(jin)管(guan)(guan)(guan)(guan)(guan)(guan)《條例》的(de)(de)(de)規(gui)(gui)范對(dui)(dui)象是單(dan)(dan)位(wei)(wei)和(he)法(fa)人(ren)客(ke)(ke)戶(hu)(hu)(hu)的(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)，并且許(xu)多(duo)(duo)規(gui)(gui)定(ding)已不(bu)適應(ying)當前經(jing)濟金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)環境和(he)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)要(yao)求(qiu)，亟須(xu)修訂(ding)和(he)完善。但《條例》及《實施細則》在(zai)加(jia)強(qiang)單(dan)(dan)位(wei)(wei)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)方面至(zhi)今發(fa)揮著積極(ji)的(de)(de)(de)作(zuo)用(yong)，對(dui)(dui)單(dan)(dan)位(wei)(wei)使用(yong)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)作(zuo)出了(le)(le)(le)(le)(le)嚴(yan)格(ge)的(de)(de)(de)規(gui)(gui)定(ding)，除極(ji)小(xiao)范圍可以使用(yong)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)外(wai)，開戶(hu)(hu)(hu)單(dan)(dan)位(wei)(wei)之間的(de)(de)(de)經(jing)濟往來，必須(xu)通過銀(yin)行(xing)轉(zhuan)賬結(jie)算(suan)(suan)，并且把(ba)結(jie)算(suan)(suan)起點規(gui)(gui)定(ding)為1000元人(ren)民幣，有效(xiao)限(xian)(xian)制(zhi)(zhi)(zhi)了(le)(le)(le)(le)(le)單(dan)(dan)位(wei)(wei)直接使用(yong)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)可能。2.個(ge)(ge)人(ren)客(ke)(ke)戶(hu)(hu)(hu)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)。相對(dui)(dui)于(yu)單(dan)(dan)位(wei)(wei)客(ke)(ke)戶(hu)(hu)(hu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)，個(ge)(ge)人(ren)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)沒(mei)有明確的(de)(de)(de)制(zhi)(zhi)(zhi)度(du)(du)規(gui)(gui)定(ding)，因(yin)(yin)(yin)此個(ge)(ge)人(ren)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交易(yi)量相對(dui)(dui)較大(da)(da)(da)(da)，單(dan)(dan)位(wei)(wei)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)存(cun)取(qu)(qu)(qu)特別(bie)是支(zhi)(zhi)(zhi)取(qu)(qu)(qu)量與個(ge)(ge)人(ren)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)取(qu)(qu)(qu)量的(de)(de)(de)巨大(da)(da)(da)(da)反差(cha)也充分說明了(le)(le)(le)(le)(le)這(zhe)一(yi)點。只是各銀(yin)行(xing)業金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)機構為了(le)(le)(le)(le)(le)控制(zhi)(zhi)(zhi)風險，加(jia)強(qiang)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)，制(zhi)(zhi)(zhi)訂(ding)了(le)(le)(le)(le)(le)一(yi)些(xie)(xie)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)內部(bu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)制(zhi)(zhi)(zhi)度(du)(du)，據調(diao)查，主(zhu)(zhu)要(yao)以下三個(ge)(ge)方面的(de)(de)(de)內容：⑴大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)取(qu)(qu)(qu)預(yu)約(yue)制(zhi)(zhi)(zhi)度(du)(du)，主(zhu)(zhu)要(yao)是針(zhen)(zhen)對(dui)(dui)個(ge)(ge)人(ren)客(ke)(ke)戶(hu)(hu)(hu)。據了(le)(le)(le)(le)(le)解，幾(ji)乎所有的(de)(de)(de)銀(yin)行(xing)都(dou)制(zhi)(zhi)(zhi)訂(ding)了(le)(le)(le)(le)(le)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)付預(yu)約(yue)制(zhi)(zhi)(zhi)度(du)(du)，即(ji)當日現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)取(qu)(qu)(qu)單(dan)(dan)筆或累計在(zai)一(yi)定(ding)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)(e)(e)以上的(de)(de)(de)，取(qu)(qu)(qu)款人(ren)都(dou)需(xu)提前一(yi)個(ge)(ge)工作(zuo)日預(yu)約(yue)。⑵大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)存(cun)取(qu)(qu)(qu)收費制(zhi)(zhi)(zhi)度(du)(du)。在(zai)被調(diao)查的(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)機構中，各家銀(yin)行(xing)總部(bu)都(dou)針(zhen)(zhen)對(dui)(dui)單(dan)(dan)位(wei)(wei)客(ke)(ke)戶(hu)(hu)(hu)或個(ge)(ge)人(ren)客(ke)(ke)戶(hu)(hu)(hu)制(zhi)(zhi)(zhi)訂(ding)了(le)(le)(le)(le)(le)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)存(cun)取(qu)(qu)(qu)收費制(zhi)(zhi)(zhi)度(du)(du)，但由(you)于(yu)種(zhong)種(zhong)原(yuan)因(yin)(yin)(yin)，都(dou)沒(mei)有執行(xing)或者選(xuan)擇性執行(xing)。⑶大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)付審批制(zhi)(zhi)(zhi)度(du)(du)。此項制(zhi)(zhi)(zhi)度(du)(du)針(zhen)(zhen)對(dui)(dui)法(fa)人(ren)客(ke)(ke)戶(hu)(hu)(hu)，根(gen)據賬戶(hu)(hu)(hu)性質不(bu)同(tong)和(he)取(qu)(qu)(qu)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)(e)(e)的(de)(de)(de)大(da)(da)(da)(da)小(xiao)由(you)不(bu)同(tong)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)層審批。雖然各銀(yin)行(xing)制(zhi)(zhi)(zhi)訂(ding)了(le)(le)(le)(le)(le)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)內部(bu)制(zhi)(zhi)(zhi)度(du)(du)，但這(zhe)些(xie)(xie)制(zhi)(zhi)(zhi)度(du)(du)主(zhu)(zhu)要(yao)針(zhen)(zhen)對(dui)(dui)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支(zhi)(zhi)(zhi)取(qu)(qu)(qu)進行(xing)了(le)(le)(le)(le)(le)規(gui)(gui)定(ding)，但對(dui)(dui)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)存(cun)入(ru)基(ji)本(ben)沒(mei)有限(xian)(xian)制(zhi)(zhi)(zhi)。銀(yin)行(xing)為了(le)(le)(le)(le)(le)追求(qiu)利潤(run)和(he)爭取(qu)(qu)(qu)客(ke)(ke)戶(hu)(hu)(hu)，更多(duo)(duo)地將顧客(ke)(ke)需(xu)求(qiu)放在(zai)了(le)(le)(le)(le)(le)第一(yi)位(wei)(wei)，弱化了(le)(le)(le)(le)(le)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)存(cun)取(qu)(qu)(qu)的(de)(de)(de)監(jian)管(guan)(guan)(guan)(guan)(guan)(guan)和(he)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)，因(yin)(yin)(yin)此，銀(yin)行(xing)制(zhi)(zhi)(zhi)訂(ding)的(de)(de)(de)內部(bu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)制(zhi)(zhi)(zhi)度(du)(du)對(dui)(dui)大(da)(da)(da)(da)額(e)(e)(e)(e)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)作(zuo)用(yong)非常有限(xian)(xian)。

二、大額現金(jin)交易原(yuan)因(yin)分析

在電子(zi)支付(fu)結(jie)算(suan)(suan)工具(ju)迅速普及的(de)情況下，大量大額(e)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)依然存(cun)在，我(wo)(wo)們分析主(zhu)(zhu)要有以(yi)下兩個方面的(de)原因。一(yi)方面，主(zhu)(zhu)要源于我(wo)(wo)國(guo)居(ju)民(min)(min)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)偏(pian)(pian)好以(yi)及金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)機(ji)構服務(wu)存(cun)在一(yi)定(ding)缺陷等(deng)因素。⑴習(xi)慣偏(pian)(pian)好。長期以(yi)來，我(wo)(wo)國(guo)居(ju)民(min)(min)形成(cheng)了(le)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)偏(pian)(pian)好的(de)習(xi)慣，很(hen)少(shao)使(shi)(shi)(shi)用(yong)(yong)非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)，這一(yi)偏(pian)(pian)好很(hen)難在短時(shi)間內扭(niu)轉(zhuan)。⑵缺乏非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)條件。我(wo)(wo)國(guo)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)服務(wu)發展(zhan)不均(jun)衡，在偏(pian)(pian)遠地(di)區和(he)農村金(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)服務(wu)嚴(yan)重(zhong)缺失，導致(zhi)農村和(he)部(bu)分城鎮(zhen)以(yi)及一(yi)些(xie)大型批(pi)發市場(chang)和(he)商品集散地(di)缺少(shao)銀(yin)行(xing)卡(ka)(ka)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)和(he)網(wang)上(shang)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)等(deng)非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)所需(xu)的(de)硬件設施，買(mai)(mai)賣(mai)雙(shuang)(shuang)方只(zhi)能現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)。⑶使(shi)(shi)(shi)用(yong)(yong)非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付(fu)工具(ju)存(cun)在困(kun)難。由于計(ji)算(suan)(suan)機(ji)操作(zuo)和(he)網(wang)絡限制(zhi)，部(bu)分居(ju)民(min)(min)、個體工商戶和(he)私營業主(zhu)(zhu)無(wu)法(fa)使(shi)(shi)(shi)用(yong)(yong)銀(yin)行(xing)轉(zhuan)賬、網(wang)上(shang)銀(yin)行(xing)等(deng)非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付(fu)結(jie)算(suan)(suan)工具(ju)，增加了(le)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付(fu)比例(li)。⑷非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)支付(fu)結(jie)算(suan)(suan)收(shou)(shou)費(fei)較高，比如銀(yin)行(xing)卡(ka)(ka)刷卡(ka)(ka)支付(fu)按(an)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)的(de)一(yi)定(ding)比例(li)收(shou)(shou)費(fei)，為(wei)了(le)節省費(fei)用(yong)(yong)買(mai)(mai)賣(mai)雙(shuang)(shuang)方采用(yong)(yong)大額(e)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)方式進行(xing)。⑸部(bu)分非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)支付(fu)如跨行(xing)轉(zhuan)賬或異地(di)轉(zhuan)賬等(deng)不能實(shi)時(shi)到賬，加大了(le)非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)的(de)時(shi)間成(cheng)本，為(wei)了(le)成(cheng)功交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)只(zhi)能被動(dong)使(shi)(shi)(shi)用(yong)(yong)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)。另一(yi)方面，為(wei)了(le)隱蔽交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)規避監督檢查(cha)(cha)，一(yi)些(xie)違法(fa)行(xing)為(wei)和(he)犯罪所得(de)使(shi)(shi)(shi)用(yong)(yong)大額(e)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)。⑴偷稅(shui)(shui)漏(lou)稅(shui)(shui)。由于現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)結(jie)算(suan)(suan)透明度比非(fei)(fei)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)結(jie)算(suan)(suan)差，部(bu)分單位、私營業主(zhu)(zhu)和(he)居(ju)民(min)(min)個人在市場(chang)交(jiao)(jiao)(jiao)(jiao)易(yi)(yi)中更多地(di)使(shi)(shi)(shi)用(yong)(yong)現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)結(jie)算(suan)(suan)隱藏(zang)營業收(shou)(shou)入(ru)或利潤，從而偷稅(shui)(shui)漏(lou)稅(shui)(shui)并(bing)逃(tao)避稅(shui)(shui)務(wu)部(bu)門的(de)監督檢查(cha)(cha)。⑵掩蓋(gai)犯罪行(xing)為(wei)。走私販毒、貪污受賄等(deng)違法(fa)犯罪活(huo)動(dong)，都需(xu)要大量現(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)才能掩蓋(gai)資金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)運行(xing)軌跡，以(yi)達到掩蓋(gai)犯罪行(xing)為(wei)的(de)目的(de)。

三、國內外大額現金交易反洗錢管理

篇5

一、近年來霍州市(shi)現金使用基本情況

近幾年(nian)(nian)(nian)(nian)(nian)來(lai)，霍州(zhou)市政(zheng)府抓住發展(zhan)機(ji)遇，縣(xian)域經濟得(de)到(dao)(dao)(dao)了長足的(de)(de)(de)(de)(de)發展(zhan)，財(cai)政(zheng)收入(ru)增(zeng)(zeng)(zeng)勢(shi)強勁，人民收入(ru)穩步提高，直接影響現(xian)金(jin)(jin)投(tou)(tou)回(hui)(hui)也在(zai)逐年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)加(jia)(jia)(jia)。2012年(nian)(nian)(nian)(nian)(nian)轄內現(xian)金(jin)(jin)投(tou)(tou)放170301.5萬(wan)元，較(jiao)2011年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)加(jia)(jia)(jia)到(dao)(dao)(dao)4702萬(wan)元，增(zeng)(zeng)(zeng)長2.84%；現(xian)金(jin)(jin)回(hui)(hui)籠6319.8萬(wan)元，較(jiao)2011年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)加(jia)(jia)(jia)1117.1萬(wan)元，增(zeng)(zeng)(zeng)長1.8%，凈投(tou)(tou)放107103.5萬(wan)元，較(jiao)2011年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)加(jia)(jia)(jia)3584.9萬(wan)元，增(zeng)(zeng)(zeng)長3.46%。由此可看出(chu)近年(nian)(nian)(nian)(nian)(nian)霍州(zhou)市現(xian)金(jin)(jin)收入(ru)逐年(nian)(nian)(nian)(nian)(nian)上(shang)升，現(xian)金(jin)(jin)支(zhi)出(chu)也在(zai)逐年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)長，現(xian)金(jin)(jin)凈投(tou)(tou)放基本保持在(zai)逐年(nian)(nian)(nian)(nian)(nian)上(shang)升的(de)(de)(de)(de)(de)態勢(shi)。雖然(ran)90年(nian)(nian)(nian)(nian)(nian)代(dai)以(yi)來(lai)創(chuang)新了許多(duo)新的(de)(de)(de)(de)(de)支(zhi)付(fu)(fu)結算工(gong)具，各種信用(yong)卡(ka)(ka)、支(zhi)付(fu)(fu)卡(ka)(ka)等電子貨(huo)幣應運而(er)生。但由于(yu)我國國民特別(bie)(bie)是(shi)(shi)年(nian)(nian)(nian)(nian)(nian)齡較(jiao)大的(de)(de)(de)(de)(de)人金(jin)(jin)融意識淡薄，傳統消費觀、習慣根深蒂(di)固(gu)，加(jia)(jia)(jia)之信用(yong)卡(ka)(ka)消費結算的(de)(de)(de)(de)(de)客觀環(huan)境不完善，使(shi)得(de)電子貨(huo)幣的(de)(de)(de)(de)(de)功能沒有(you)充分發揮出(chu)來(lai)，特別(bie)(bie)是(shi)(shi)在(zai)減(jian)少現(xian)金(jin)(jin)流通方面(mian)，并(bing)未(wei)從(cong)根本上(shang)起到(dao)(dao)(dao)減(jian)少現(xian)金(jin)(jin)流通的(de)(de)(de)(de)(de)作用(yong)，致(zhi)使(shi)使(shi)用(yong)現(xian)金(jin)(jin)的(de)(de)(de)(de)(de)客戶數量和金(jin)(jin)額(e)也在(zai)不斷增(zeng)(zeng)(zeng)多(duo)。

二、影響現(xian)金(jin)使用增長的原因分析

近年來現金凈投放(fang)逐(zhu)年增加的原因(yin)主要有以下(xia)幾個(ge)方面：

（一）居民儲蓄增長(chang)成(cheng)為現金回籠的主要渠(qu)道

近年來(lai)，居(ju)民(min)的生活水平和(he)(he)(he)住宅環境日益改善，收(shou)入不斷增加，使得全市的居(ju)民(min)儲蓄(xu)存(cun)款大幅增長。一是行業(ye)競爭使居(ju)民(min)儲蓄(xu)存(cun)款迅猛增長。近年來(lai)，各金(jin)融機構為壯大自身實力和(he)(he)(he)競爭力，推動自身的經營與發(fa)展(zhan)，借助(zhu)各種(zhong)手(shou)段吸收(shou)資(zi)(zi)(zi)(zi)金(jin)。二是居(ju)民(min)投(tou)(tou)資(zi)(zi)(zi)(zi)渠道(dao)狹窄，目前辦企業(ye)、服務業(ye)、種(zhong)養業(ye)、承包荒山等創業(ye)性投(tou)(tou)資(zi)(zi)(zi)(zi)業(ye)務，在經濟發(fa)展(zhan)中優(you)惠政策(ce)和(he)(he)(he)保護措施欠完善，投(tou)(tou)資(zi)(zi)(zi)(zi)者擔心出現(xian)(xian)糾紛問題后解決起來(lai)比較難，影響了(le)居(ju)民(min)的投(tou)(tou)資(zi)(zi)(zi)(zi)積(ji)極性，形成“儲幣待投(tou)(tou)”現(xian)(xian)象(xiang)。四是居(ju)民(min)缺乏(fa)相關投(tou)(tou)資(zi)(zi)(zi)(zi)知識(shi)技(ji)巧，缺乏(fa)投(tou)(tou)資(zi)(zi)(zi)(zi)安全知識(shi)，不進行投(tou)(tou)資(zi)(zi)(zi)(zi)。五(wu)是社會保障制度、教(jiao)育、醫療和(he)(he)(he)就業(ye)形勢(shi)等促使居(ju)民(min)儲蓄(xu)居(ju)高不少。

（二）固定資(zi)(zi)產投資(zi)(zi)規模不(bu)斷擴大(da)，加大(da)了(le)市場(chang)現金流量

近年(nian)我市固定資(zi)(zi)(zi)產投(tou)(tou)資(zi)(zi)(zi)規(gui)模(mo)不斷加大(da)，投(tou)(tou)資(zi)(zi)(zi)結構(gou)不斷完善，主要(yao)用(yong)于電力、城(cheng)市建設、城(cheng)中(zhong)村(cun)改造拆遷(qian)和化學工業升級改造，大(da)規(gui)模(mo)固定資(zi)(zi)(zi)產的投(tou)(tou)資(zi)(zi)(zi)建設，需要(yao)大(da)量(liang)的勞動力、材料等(deng)，絕大(da)部分結算使用(yong)現(xian)金，同時(shi)也就增加了市場現(xian)金的流量(liang)。

（三）煤炭經濟(ji)效(xiao)益增長是(shi)現金投放增加(jia)的另(ling)一因素

煤(mei)炭(tan)(tan)產(chan)(chan)業是我市的(de)傳統支柱產(chan)(chan)業，在(zai)GDP收入中占重要比例。近五年來，煤(mei)炭(tan)(tan)市場出(chu)現了(le)很大震(zhen)蕩(dang)，前(qian)幾年市場疲(pi)軟，價格下跌，原煤(mei)銷售困難，煤(mei)炭(tan)(tan)企(qi)業大面(mian)積虧損，從國家實施“關井壓(ya)產(chan)(chan)”政策(ce)，到(dao)(dao)開展鄉鎮煤(mei)礦停產(chan)(chan)專(zhuan)項整頓(dun)以來，煤(mei)炭(tan)(tan)價格開始穩步上(shang)揚，原煤(mei)出(chu)現供不應求狀況。到(dao)(dao)2012年底，月產(chan)(chan)原煤(mei)產(chan)(chan)量為80萬噸(dun)，產(chan)(chan)銷率(lv)達到(dao)(dao)95%，煤(mei)炭(tan)(tan)經濟效(xiao)益的(de)增(zeng)長直接影響(xiang)到(dao)(dao)工(gong)人工(gong)資、獎金也隨之增(zeng)加，同時影響(xiang)到(dao)(dao)現金投(tou)放的(de)增(zeng)加。

（四）資源型經(jing)濟格局(ju)和產業結構(gou)不合理導致現金外流是現金支出量(liang)上(shang)升的另一重要因(yin)素(su)

由于經濟發展(zhan)水(shui)平較差和產業結(jie)構的不合理(li)，導致我市輕工業不發達，煤焦居(ju)民生活(huo)必需品主要靠外(wai)地區供應，不僅大件家電等商(shang)品，就是(shi)服裝鞋帽、針紡(fang)日化等居(ju)民日常(chang)用品也都(dou)是(shi)拿(na)現(xian)金到外(wai)地采購(gou)，商(shang)品外(wai)采導致現(xian)金外(wai)流(liu)。

三、現(xian)金管理(li)中存在的問題

（一）現金(jin)管理法律法規滯(zhi)后

目(mu)前(qian)，我國(guo)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)基(ji)本(ben)規(gui)(gui)(gui)(gui)章(zhang)制(zhi)(zhi)(zhi)度是(shi)(shi)(shi)1988年國(guo)務院頒布(bu)的(de)(de)(de)(de)(de)(de)(de)《現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)暫(zan)行條(tiao)(tiao)例(li)(li)(li)(li)》及(ji)人(ren)民(min)銀行相(xiang)應(ying)制(zhi)(zhi)(zhi)定的(de)(de)(de)(de)(de)(de)(de)《實(shi)(shi)(shi)施(shi)細則(ze)(ze)》。隨著(zhu)我國(guo)經濟(ji)體(ti)制(zhi)(zhi)(zhi)改革和(he)金(jin)(jin)融體(ti)制(zhi)(zhi)(zhi)改革的(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)斷(duan)(duan)深入，經濟(ji)、金(jin)(jin)融發展(zhan)狀況已發生了巨大(da)變(bian)化(hua)，與之相(xiang)適應(ying)的(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)流(liu)通(tong)狀況也不(bu)(bu)斷(duan)(duan)發展(zhan)變(bian)化(hua)，特別是(shi)(shi)(shi)電子貨幣的(de)(de)(de)(de)(de)(de)(de)出現(xian)(xian)(xian)(xian)(xian)(xian)，對(dui)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)作無論是(shi)(shi)(shi)從形式上(shang)(shang)還是(shi)(shi)(shi)機(ji)制(zhi)(zhi)(zhi)上(shang)(shang)，都提(ti)(ti)出了新(xin)的(de)(de)(de)(de)(de)(de)(de)要求。現(xian)(xian)(xian)(xian)(xian)(xian)有(you)的(de)(de)(de)(de)(de)(de)(de)《現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)暫(zan)行條(tiao)(tiao)例(li)(li)(li)(li)》及(ji)相(xiang)關(guan)規(gui)(gui)(gui)(gui)章(zhang)已不(bu)(bu)能覆(fu)蓋現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)流(liu)通(tong)的(de)(de)(de)(de)(de)(de)(de)全(quan)部，也很難(nan)適應(ying)今(jin)天現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)工(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)需要。主要表現(xian)(xian)(xian)(xian)(xian)(xian)在(zai)：一是(shi)(shi)(shi)有(you)些(xie)條(tiao)(tiao)款(kuan)已經過(guo)時，比如說《現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)暫(zan)行條(tiao)(tiao)例(li)(li)(li)(li)實(shi)(shi)(shi)施(shi)細則(ze)(ze)》第七(qi)條(tiao)(tiao)規(gui)(gui)(gui)(gui)定結算起(qi)點為(wei)1000元(yuan)，已遠遠不(bu)(bu)能滿足現(xian)(xian)(xian)(xian)(xian)(xian)代(dai)經濟(ji)發展(zhan)的(de)(de)(de)(de)(de)(de)(de)需要。二是(shi)(shi)(shi)一些(xie)條(tiao)(tiao)款(kuan)規(gui)(gui)(gui)(gui)定得不(bu)(bu)夠具體(ti)，操作性(xing)差。三是(shi)(shi)(shi)對(dui)當前(qian)的(de)(de)(de)(de)(de)(de)(de)新(xin)情況、新(xin)問(wen)(wen)(wen)題(ti)，《條(tiao)(tiao)例(li)(li)(li)(li)》沒(mei)有(you)做(zuo)出原(yuan)則(ze)(ze)規(gui)(gui)(gui)(gui)定，如私營企(qi)(qi)業、個(ge)體(ti)經營者(zhe)的(de)(de)(de)(de)(de)(de)(de)商(shang)品交易(yi)大(da)量(liang)使用(yong)(yong)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)結算問(wen)(wen)(wen)題(ti)，通(tong)過(guo)信用(yong)(yong)卡異地提(ti)(ti)取(qu)大(da)額現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)問(wen)(wen)(wen)題(ti)，以及(ji)開(kai)戶(hu)單位通(tong)過(guo)存款(kuan)轉(zhuan)賬進(jin)入儲蓄賬戶(hu)提(ti)(ti)現(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)等，都沒(mei)有(you)在(zai)《條(tiao)(tiao)例(li)(li)(li)(li)》中(zhong)(zhong)(zhong)有(you)所反映(ying)。在(zai)實(shi)(shi)(shi)際工(gong)(gong)作中(zhong)(zhong)(zhong)就涉及(ji)到上(shang)(shang)述(shu)問(wen)(wen)(wen)題(ti)無法定性(xing)，如霍州市中(zhong)(zhong)(zhong)鎮五(wu)交化(hua)公(gong)司(si)等多(duo)家霍州市用(yong)(yong)現(xian)(xian)(xian)(xian)(xian)(xian)需求比較大(da)的(de)(de)(de)(de)(de)(de)(de)民(min)營企(qi)(qi)業，為(wei)了圖現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)交易(yi)方便、效率高，其(qi)進(jin)貨、購原(yuan)料等基(ji)本(ben)上(shang)(shang)是(shi)(shi)(shi)用(yong)(yong)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)結算，少則(ze)(ze)幾十(shi)萬(wan)元(yuan)，多(duo)則(ze)(ze)上(shang)(shang)百萬(wan)元(yuan)，有(you)的(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)從基(ji)本(ben)賬戶(hu)中(zhong)(zhong)(zhong)提(ti)(ti)現(xian)(xian)(xian)(xian)(xian)(xian)，有(you)的(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)以個(ge)人(ren)名(ming)義或(huo)以銀行卡的(de)(de)(de)(de)(de)(de)(de)形式轉(zhuan)入儲蓄，用(yong)(yong)時隨即(ji)提(ti)(ti)現(xian)(xian)(xian)(xian)(xian)(xian)，用(yong)(yong)大(da)量(liang)的(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)結算，在(zai)《現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)暫(zan)行條(tiao)(tiao)例(li)(li)(li)(li)》及(ji)相(xiang)關(guan)規(gui)(gui)(gui)(gui)章(zhang)中(zhong)(zhong)(zhong)對(dui)此(ci)類用(yong)(yong)現(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)找不(bu)(bu)到依據，目(mu)前(qian)體(ti)現(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)只是(shi)(shi)(shi)對(dui)大(da)額支付現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)審批和(he)登記備案。四是(shi)(shi)(shi)隨著(zhu)監管(guan)(guan)(guan)職能的(de)(de)(de)(de)(de)(de)(de)分離，哪些(xie)現(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管(guan)(guan)(guan)理(li)(li)行為(wei)屬(shu)于(yu)基(ji)層人(ren)民(min)銀行管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)范疇，哪些(xie)屬(shu)于(yu)銀監局管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)范疇，沒(mei)有(you)明確(que)的(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)(gui)定。

（二）開(kai)戶銀(yin)行現金(jin)管理偏松

開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)銀(yin)行(xing)(xing)是現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)流通的(de)中(zhong)(zhong)心環節，處于現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管理的(de)“第(di)一(yi)線”，一(yi)切(qie)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)都是從(cong)這(zhe)里流向社(she)(she)(she)會，也是從(cong)這(zhe)里流入人(ren)(ren)民銀(yin)行(xing)(xing)發(fa)(fa)行(xing)(xing)庫(ku)。從(cong)目前情況看，開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)銀(yin)行(xing)(xing)作為(wei)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管理的(de)中(zhong)(zhong)心環節，作用沒有(you)(you)充(chong)分發(fa)(fa)揮，隨著各商業銀(yin)行(xing)(xing)之間競爭的(de)加劇，為(wei)爭客(ke)戶(hu)(hu)(hu)，爭存款(kuan)，一(yi)些(xie)(xie)機構(gou)(gou)放松(song)了(le)對(dui)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)的(de)管理，即使有(you)(you)也是應付(fu)上(shang)(shang)級檢查，作表面文章，沒有(you)(you)真正重(zhong)視(shi)和(he)(he)加強管理，把(ba)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)企(qi)業和(he)(he)個體、工商業者(zhe)視(shi)為(wei)“上(shang)(shang)帝”，為(wei)爭奪客(ke)戶(hu)(hu)(hu)，在(zai)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)支(zhi)付(fu)上(shang)(shang)往往是有(you)(you)求(qiu)必應，有(you)(you)章不(bu)(bu)(bu)循，睜一(yi)只(zhi)眼閉一(yi)只(zhi)眼。有(you)(you)的(de)甚至于幫企(qi)業出點子，想辦法，打“球”。一(yi)部分開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)銀(yin)行(xing)(xing)對(dui)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)單(dan)位(wei)庫(ku)存現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)不(bu)(bu)(bu)敢檢查，或檢查中(zhong)(zhong)發(fa)(fa)現(xian)(xian)(xian)(xian)(xian)問題不(bu)(bu)(bu)敢處罰，使得有(you)(you)些(xie)(xie)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)單(dan)位(wei)超(chao)額(e)庫(ku)存現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)情況十分嚴重(zhong)。在(zai)執(zhi)行(xing)(xing)人(ren)(ren)民銀(yin)行(xing)(xing)大額(e)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)支(zhi)付(fu)管理制度(du)時，一(yi)些(xie)(xie)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)銀(yin)行(xing)(xing)流于形式(shi)，沒有(you)(you)落實(shi)專人(ren)(ren)負責，賬(zhang)表記(ji)錄不(bu)(bu)(bu)完整，少登(deng)(deng)(deng)、漏登(deng)(deng)(deng)或有(you)(you)意不(bu)(bu)(bu)登(deng)(deng)(deng)時有(you)(you)發(fa)(fa)生。有(you)(you)的(de)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)銀(yin)行(xing)(xing)對(dui)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)單(dan)位(wei)支(zhi)現(xian)(xian)(xian)(xian)(xian)用途(tu)的(de)真實(shi)性(xing)和(he)(he)合規性(xing)不(bu)(bu)(bu)把(ba)關，登(deng)(deng)(deng)而(er)不(bu)(bu)(bu)審，敞開(kai)(kai)(kai)(kai)放行(xing)(xing)。根據我們平時對(dui)轄內(nei)金(jin)(jin)融機構(gou)(gou)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管理的(de)抽樣(yang)調查顯示(shi)，存在(zai)大額(e)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)支(zhi)付(fu)漏登(deng)(deng)(deng)記(ji)、漏報備，超(chao)用途(tu)、超(chao)范圍支(zhi)付(fu)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)，支(zhi)付(fu)大額(e)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)無審批，同(tong)日超(chao)權限(xian)、化(hua)(hua)整為(wei)零(ling)等現(xian)(xian)(xian)(xian)(xian)象時有(you)(you)發(fa)(fa)生，如：某信(xin)用社(she)(she)(she)大額(e)支(zhi)現(xian)(xian)(xian)(xian)(xian)的(de)審批權限(xian)是30萬元，而(er)該社(she)(she)(she)在(zai)同(tong)一(yi)工作日內(nei)分四(si)次為(wei)開(kai)(kai)(kai)(kai)戶(hu)(hu)(hu)單(dan)位(wei)支(zhi)現(xian)(xian)(xian)(xian)(xian)50萬元，化(hua)(hua)整為(wei)零(ling)，不(bu)(bu)(bu)僅(jin)沒有(you)(you)上(shang)(shang)報審批，也沒有(you)(you)向當地(di)人(ren)(ren)行(xing)(xing)備案(an)。

（三(san)）大量現(xian)金通(tong)過非正常渠道(dao)進行流通(tong)，影響貨幣流通(tong)秩序穩定

一(yi)是開(kai)戶(hu)(hu)(hu)單位(wei)多頭開(kai)戶(hu)(hu)(hu)，并編造用(yong)(yong)現名目(mu)套取(qu)現金(jin)。二是通(tong)(tong)過(guo)支(zhi)票(piao)轉儲(chu)，套取(qu)現金(jin)。個體(ti)經營資金(jin)通(tong)(tong)過(guo)儲(chu)蓄(xu)賬(zhang)戶(hu)(hu)(hu)結(jie)(jie)算(suan)較多，增大了儲(chu)蓄(xu)現金(jin)的(de)收支(zhi)額(e)，目(mu)前，雖(sui)然新的(de)《銀行結(jie)(jie)算(suan)賬(zhang)戶(hu)(hu)(hu)管理辦法》中(zhong)規(gui)定可(ke)以開(kai)立個人結(jie)(jie)算(suan)賬(zhang)戶(hu)(hu)(hu)，但由于(yu)(yu)宣傳不到位(wei)、開(kai)戶(hu)(hu)(hu)手(shou)(shou)續復雜(za)等原因，有80%的(de)個人不使用(yong)(yong)結(jie)(jie)算(suan)賬(zhang)戶(hu)(hu)(hu)。三是公款(kuan)私(si)存(cun)現金(jin)比較嚴重，一(yi)些企事業(ye)單位(wei)將銷(xiao)售(shou)款(kuan)、罰沒款(kuan)、土地管理費、拍賣收入(ru)(ru)等公款(kuan)轉入(ru)(ru)儲(chu)蓄(xu)存(cun)款(kuan)賬(zhang)戶(hu)(hu)(hu)，表現為(wei)儲(chu)蓄(xu)存(cun)款(kuan)增加(jia)，但沒有儲(chu)蓄(xu)現金(jin)收入(ru)(ru)，而(er)通(tong)(tong)過(guo)儲(chu)蓄(xu)存(cun)款(kuan)賬(zhang)戶(hu)(hu)(hu)提取(qu)現金(jin)使用(yong)(yong)。四(si)是由于(yu)(yu)目(mu)前普(pu)遍存(cun)在商業(ye)信(xin)用(yong)(yong)危機，企業(ye)、個體(ti)經營者為(wei)避免結(jie)(jie)算(suan)風(feng)險，逃(tao)避銀行收貸和少交費稅，較多地選擇“一(yi)手(shou)(shou)錢、一(yi)手(shou)(shou)貨”的(de)現金(jin)交易(yi)方(fang)式(shi)，使現金(jin)交易(yi)量普(pu)遍增加(jia)，造成現金(jin)“體(ti)外循環”。

四、政策建議

為了(le)預防和(he)打(da)擊(ji)利用現(xian)金結算從事(shi)違法犯罪活動、防范和(he)化解現(xian)金結算風險，進一(yi)步加(jia)強現(xian)金管理，調查人員提出如下(xia)建議：

（一）應加快現金(jin)管理相(xiang)關法規的調整、完善(shan)工作

為(wei)使現金(jin)管理(li)工作(zuo)(zuo)盡快走上法制化軌道，真(zhen)正做到有法可依，應重(zhong)新(xin)規定金(jin)融機(ji)構對開戶單位現金(jin)管理(li)的范圍、職責、要(yao)求(qiu)，適當放寬現金(jin)管理(li)的某(mou)些限制規定，盡快調整(zheng)、充實和修繕現金(jin)管理(li)法規，使其更具嚴(yan)肅性(xing)、時效性(xing)和可操作(zuo)(zuo)性(xing)，是(shi)強(qiang)化現金(jin)管理(li)工作(zuo)(zuo)的當務之急。

（二(er)）建(jian)立全方位的現(xian)金管理體(ti)制(zhi)

首(shou)先(xian)，促進(jin)貨幣(bi)(bi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)銀(yin)(yin)(yin)(yin)(yin)部(bu)(bu)門與(yu)(yu)其(qi)(qi)(qi)他(ta)部(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)橫向(xiang)溝(gou)通(tong)。貨幣(bi)(bi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)銀(yin)(yin)(yin)(yin)(yin)部(bu)(bu)門應(ying)(ying)加(jia)(jia)強(qiang)與(yu)(yu)行內其(qi)(qi)(qi)他(ta)股室的(de)(de)(de)(de)(de)(de)(de)(de)協作(zuo)，合力(li)打(da)造多(duo)(duo)(duo)功(gong)能(neng)(neng)，全(quan)方位的(de)(de)(de)(de)(de)(de)(de)(de)監管(guan)(guan)(guan)(guan)(guan)(guan)平臺(tai)。人民(min)(min)(min)(min)銀(yin)(yin)(yin)(yin)(yin)行的(de)(de)(de)(de)(de)(de)(de)(de)多(duo)(duo)(duo)項(xiang)職(zhi)能(neng)(neng)不(bu)(bu)是(shi)相互孤立(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)，也不(bu)(bu)應(ying)(ying)該各(ge)(ge)自(zi)為戰，如果賬(zhang)戶(hu)(hu)(hu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、信貸管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)、人民(min)(min)(min)(min)幣(bi)(bi)流通(tong)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)等(deng)各(ge)(ge)項(xiang)職(zhi)責能(neng)(neng)夠(gou)(gou)協調起來，相互彌補，形(xing)成合力(li)，現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)就能(neng)(neng)很快(kuai)收到(dao)實(shi)效(xiao)(xiao)。人民(min)(min)(min)(min)銀(yin)(yin)(yin)(yin)(yin)行應(ying)(ying)加(jia)(jia)大(da)賬(zhang)戶(hu)(hu)(hu)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與(yu)(yu)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)合力(li)度(du)(du)，調整職(zhi)能(neng)(neng)部(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)權(quan)限劃分(fen)，創造條(tiao)件，運(yun)用品種多(duo)(duo)(duo)樣、安全(quan)快(kuai)捷的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)工(gong)(gong)具，疏通(tong)結(jie)(jie)(jie)算(suan)(suan)渠道，提高轉賬(zhang)效(xiao)(xiao)率，減(jian)少現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)結(jie)(jie)(jie)算(suan)(suan)。另外，積(ji)極支持私營企(qi)業、個(ge)體(ti)工(gong)(gong)商(shang)戶(hu)(hu)(hu)在銀(yin)(yin)(yin)(yin)(yin)行開(kai)立(li)(li)基(ji)本(ben)存(cun)款賬(zhang)戶(hu)(hu)(hu)，將儲蓄賬(zhang)戶(hu)(hu)(hu)、單(dan)(dan)(dan)位賬(zhang)戶(hu)(hu)(hu)、個(ge)體(ti)工(gong)(gong)商(shang)戶(hu)(hu)(hu)生產經營性資(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)基(ji)本(ben)賬(zhang)戶(hu)(hu)(hu)嚴格(ge)區分(fen)，加(jia)(jia)強(qiang)對(dui)(dui)(dui)單(dan)(dan)(dan)位、個(ge)體(ti)戶(hu)(hu)(hu)的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)服務，以服務促管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)。其(qi)(qi)(qi)次，在現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)具體(ti)操作(zuo)中(zhong)應(ying)(ying)形(xing)成事(shi)前(qian)(qian)、事(shi)中(zhong)與(yu)(yu)事(shi)后(hou)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)縱向(xiang)聯合。各(ge)(ge)級人民(min)(min)(min)(min)銀(yin)(yin)(yin)(yin)(yin)行在現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)上，應(ying)(ying)該做到(dao)事(shi)前(qian)(qian)在全(quan)社(she)會進(jin)行廣泛(fan)、深(shen)入(ru)的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)內容(rong)的(de)(de)(de)(de)(de)(de)(de)(de)宣傳(chuan)，事(shi)中(zhong)經常深(shen)入(ru)到(dao)商(shang)業銀(yin)(yin)(yin)(yin)(yin)行與(yu)(yu)企(qi)業現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)實(shi)際中(zhong)去進(jin)行指(zhi)(zhi)導，事(shi)后(hou)對(dui)(dui)(dui)違(wei)反(fan)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)規(gui)定的(de)(de)(de)(de)(de)(de)(de)(de)商(shang)業銀(yin)(yin)(yin)(yin)(yin)行與(yu)(yu)企(qi)業能(neng)(neng)夠(gou)(gou)實(shi)施(shi)有(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)批評與(yu)(yu)處罰，對(dui)(dui)(dui)商(shang)業銀(yin)(yin)(yin)(yin)(yin)行和企(qi)業形(xing)成宣傳(chuan)、指(zhi)(zhi)導與(yu)(yu)查處相結(jie)(jie)(jie)合全(quan)方位的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)機(ji)制(zhi)，使(shi)其(qi)(qi)(qi)自(zi)覺地把遵守(shou)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)規(gui)定與(yu)(yu)自(zi)身生產經營活動(dong)緊密地結(jie)(jie)(jie)合起來。當前(qian)(qian)，由于(yu)投機(ji)需求(qiu)、結(jie)(jie)(jie)算(suan)(suan)習(xi)慣(guan)、銀(yin)(yin)(yin)(yin)(yin)行宣傳(chuan)不(bu)(bu)夠(gou)(gou)等(deng)原因，群眾并沒有(you)真正認識到(dao)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)各(ge)(ge)項(xiang)法規(gui)的(de)(de)(de)(de)(de)(de)(de)(de)嚴肅性和現(xian)(xian)(xian)(xian)(xian)(xian)(xian)實(shi)意(yi)義，對(dui)(dui)(dui)銀(yin)(yin)(yin)(yin)(yin)行的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)度(du)(du)要么間(jian)接(jie)逃避(bi)，要么直接(jie)抵制(zhi)。而某(mou)些(xie)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)機(ji)構顯然也不(bu)(bu)明了其(qi)(qi)(qi)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)職(zhi)責的(de)(de)(de)(de)(de)(de)(de)(de)嚴肅性，對(dui)(dui)(dui)開(kai)戶(hu)(hu)(hu)單(dan)(dan)(dan)位違(wei)反(fan)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)度(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)要求(qiu)是(shi)有(you)求(qiu)必應(ying)(ying)、大(da)開(kai)綠燈。加(jia)(jia)強(qiang)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)，對(dui)(dui)(dui)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)機(ji)構和開(kai)戶(hu)(hu)(hu)單(dan)(dan)(dan)位而言，能(neng)(neng)夠(gou)(gou)加(jia)(jia)強(qiang)其(qi)(qi)(qi)資(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)安全(quan)性，提高其(qi)(qi)(qi)結(jie)(jie)(jie)算(suan)(suan)效(xiao)(xiao)率，減(jian)少其(qi)(qi)(qi)不(bu)(bu)必要的(de)(de)(de)(de)(de)(de)(de)(de)風險(xian)；現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)各(ge)(ge)項(xiang)條(tiao)法，具有(you)不(bu)(bu)容(rong)侵犯的(de)(de)(de)(de)(de)(de)(de)(de)法律效(xiao)(xiao)力(li)，金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)機(ji)構沒有(you)對(dui)(dui)(dui)其(qi)(qi)(qi)靈活掌握、隨意(yi)變通(tong)的(de)(de)(de)(de)(de)(de)(de)(de)權(quan)利。當前(qian)(qian)，加(jia)(jia)強(qiang)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)，首(shou)先(xian)應(ying)(ying)加(jia)(jia)大(da)對(dui)(dui)(dui)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)條(tiao)法的(de)(de)(de)(de)(de)(de)(de)(de)宣傳(chuan)力(li)度(du)(du)，貨幣(bi)(bi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)銀(yin)(yin)(yin)(yin)(yin)部(bu)(bu)門一年一度(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)“愛護人民(min)(min)(min)(min)幣(bi)(bi)，反(fan)假人民(min)(min)(min)(min)幣(bi)(bi)”宣傳(chuan)，應(ying)(ying)適當加(jia)(jia)入(ru)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)條(tiao)法的(de)(de)(de)(de)(de)(de)(de)(de)宣傳(chuan)內容(rong)。第三，練好(hao)“內功(gong)”，建立(li)(li)健全(quan)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)內部(bu)(bu)制(zhi)度(du)(du)，強(qiang)化現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)部(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)內部(bu)(bu)控制(zhi)，提高現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)工(gong)(gong)作(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)透(tou)明度(du)(du)。促使(shi)現(xian)(xian)(xian)(xian)(xian)(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)人員不(bu)(bu)斷加(jia)(jia)強(qiang)業務學習(xi)，多(duo)(duo)(duo)走，多(duo)(duo)(duo)聽，多(duo)(duo)(duo)看，多(duo)(duo)(duo)問(wen)，多(duo)(duo)(duo)想，使(shi)其(qi)(qi)(qi)精于(yu)業務，勤于(yu)思考，善于(yu)總結(jie)(jie)(jie)，勇(yong)于(yu)創新，進(jin)行“動(dong)態式管(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)”。

（三）組(zu)織學習，加強培訓(xun)，提高現金管理人員(yuan)素質(zhi)

針對當前(qian)人員(yuan)對現(xian)金業務(wu)不是很熟(shu)悉的(de)情況，人民銀行應盡快(kuai)組織(zhi)現(xian)金管(guan)理人員(yuan)上(shang)崗業務(wu)培(pei)訓(xun)、相關條法的(de)學習，促使現(xian)金管(guan)理人員(yuan)盡快(kuai)轉變觀念(nian)、通曉(xiao)業務(wu)、提高(gao)素質(zhi)的(de)同時，明確職責，進(jin)入(ru)狀(zhuang)態，以提高(gao)現(xian)金管(guan)理業務(wu)水平(ping)。

（四(si)）改善金融服務，實行結算電子化和票據化

各商(shang)業銀(yin)(yin)行(xing)系(xi)統內發行(xing)的銀(yin)(yin)行(xing)卡以及銀(yin)(yin)行(xing)卡聯網工(gong)作已經取(qu)得了(le)一定的進展(zhan)，在大中城市減少現(xian)金(jin)投放(fang)的作用非(fei)常明顯(xian)，但在經濟發展(zhan)相(xiang)對滯后(hou)的縣(xian)域效果并不理想。因此，要通過(guo)金(jin)融服務質量(liang)的提高使普(pu)通居民認(ren)識到電(dian)子(zi)化貨幣和個人(ren)支票結算方(fang)式的優越性(xing)。同(tong)時，特約商(shang)戶的發展(zhan)以及基于網絡基礎的技術支持也是(shi)需要解(jie)決的一個問題，這(zhe)是(shi)控制現(xian)金(jin)投放(fang)、減少不必要現(xian)金(jin)流量(liang)的關鍵(jian)所在。

篇6

一、從現金管理現狀來看，存(cun)在一些不容忽視的問題

（一(yi)）大額現金(jin)支付管理薄弱(ruo)。商業(ye)(ye)銀行的審(shen)批(pi)(pi)制度(du)(du)流于形式(shi)。一(yi)是漏批(pi)(pi)現象時有(you)發(fa)生(sheng)；二(er)是責權(quan)不(bu)清不(bu)；三是手續不(bu)健全。商業(ye)(ye)銀行普遍(bian)對審(shen)批(pi)(pi)制度(du)(du)不(bu)重視；審(shen)批(pi)(pi)權(quan)限范圍不(bu)清；審(shen)批(pi)(pi)表填寫不(bu)規范、不(bu)完整(zheng)；審(shen)批(pi)(pi)意(yi)見空(kong)缺；未蓋開(kai)戶單(dan)位公章，甚(shen)至為應付檢查，事后補充(chong)等。

（二）登記備案(an)漏洞(dong)較多(duo)。一是(shi)臺賬登記不合規，如《大額(e)現(xian)金支付登記備案(an)臺賬》沒有由臨(lin)柜(ju)業務人員逐筆按序(xu)記載，失去事前、事中監控效果(guo)；二是(shi)對報備時限不及時。

（三）賬(zhang)(zhang)戶違規取現(xian)嚴(yan)重。當前(qian)，各商(shang)業(ye)銀(yin)行(xing)、農(nong)村信用社、郵政儲(chu)蓄(xu)(xu)基本(ben)把存(cun)(cun)款(kuan)(kuan)任務(wu)(wu)(wu)作為一項(xiang)硬性考(kao)核(he)指標，與年終業(ye)務(wu)(wu)(wu)考(kao)核(he)評比、領(ling)導職務(wu)(wu)(wu)晉(jin)升等緊密掛鉤(gou)。為了(le)擴(kuo)大業(ye)務(wu)(wu)(wu)，實現(xian)存(cun)(cun)款(kuan)(kuan)數量的(de)(de)增長(chang)，從而(er)放(fang)松(song)對現(xian)金的(de)(de)管(guan)理(li)。具體表現(xian)為：一是基本(ben)賬(zhang)(zhang)戶超范圍用現(xian)。二(er)是開(kai)戶銀(yin)行(xing)不根據規定核(he)定開(kai)戶單位的(de)(de)庫(ku)存(cun)(cun)現(xian)金限額，致使坐支的(de)(de)現(xian)象(xiang)普遍存(cun)(cun)在，庫(ku)存(cun)(cun)限額的(de)(de)核(he)定形(xing)同虛設。三是亂(luan)開(kai)設賬(zhang)(zhang)戶套(tao)取現(xian)金及公款(kuan)(kuan)私存(cun)(cun)。商(shang)業(ye)銀(yin)行(xing)為攬存(cun)(cun)和完成指標任務(wu)(wu)(wu)，為其大開(kai)“綠(lv)燈”，致使這種(zhong)現(xian)象(xiang)普遍存(cun)(cun)在。更有(you)的(de)(de)開(kai)戶單位巧立(li)名(ming)(ming)(ming)目將(jiang)生產經(jing)營性資金轉入儲(chu)蓄(xu)(xu)，以個人名(ming)(ming)(ming)義開(kai)立(li)儲(chu)蓄(xu)(xu)賬(zhang)(zhang)戶，用于(yu)經(jing)營銷售。還(huan)有(you)的(de)(de)以個人名(ming)(ming)(ming)義開(kai)立(li)信用卡賬(zhang)(zhang)戶進行(xing)套(tao)現(xian)，在沒有(you)完稅證明(ming)的(de)(de)情(qing)況下(xia)以發放(fang)勞務(wu)(wu)(wu)費名(ming)(ming)(ming)目支出現(xian)金。這些現(xian)象(xiang)的(de)(de)存(cun)(cun)在，不僅(jin)不利(li)于(yu)現(xian)金業(ye)務(wu)(wu)(wu)的(de)(de)監管(guan)；同時，也(ye)不利(li)于(yu)對逃廢銀(yin)行(xing)債務(wu)(wu)(wu)、偷稅漏稅、洗黑(hei)錢等違法行(xing)為進行(xing)監督。

（四）思想基礎并非固若金湯，缺(que)乏內在(zai)(zai)動(dong)力。我國商(shang)(shang)業(ye)銀行普(pu)遍有(you)規(gui)模擴張的(de)(de)內在(zai)(zai)沖動(dong)，這就往往把“存款立行”作為(wei)(wei)第一要務，而(er)從(cong)嚴現金管(guan)理(li)不(bu)(bu)僅不(bu)(bu)能為(wei)(wei)他(ta)們帶來明顯的(de)(de)收益，還有(you)可(ke)能影響客戶的(de)(de)穩定(ding)。因此，一些(xie)商(shang)(shang)業(ye)銀行領導對(dui)現金管(guan)理(li)思想麻(ma)木(mu)，認為(wei)(wei)現金管(guan)理(li)是傳統(tong)計(ji)劃時期(qi)的(de)(de)產(chan)物，已(yi)經不(bu)(bu)合(he)時宜，從(cong)而(er)對(dui)現金管(guan)理(li)工(gong)作存在(zai)(zai)一定(ding)的(de)(de)抵觸情(qing)緒。尤其是基層行，缺(que)乏做(zuo)好現金管(guan)理(li)工(gong)作的(de)(de)內在(zai)(zai)驅動(dong)，積極性不(bu)(bu)高。

（五）檢查(cha)處(chu)罰(fa)(fa)與落實執行有(you)矛盾(dun)。首先(xian)，處(chu)罰(fa)(fa)依據(ju)較籠統，不具(ju)體，依據(ju)不足。其次，處(chu)罰(fa)(fa)起點(dian)界限較高，5～30萬元的(de)罰(fa)(fa)金，對(dui)規模(mo)小(xiao)、效益差(cha)的(de)商業銀行而言，確實有(you)些困難，人民銀行如查(cha)出(chu)問題不處(chu)罰(fa)(fa)，就有(you)責(ze)任，也達不到監管作用。

（六）管理(li)(li)手(shou)(shou)段與業(ye)務發(fa)展(zhan)有(you)矛盾(dun)。隨著銀行(xing)新(xin)的業(ye)務領域不斷拓(tuo)展(zhan)，特別是(shi)電子商務業(ye)務的廣泛(fan)發(fa)展(zhan)，對現(xian)金(jin)管理(li)(li)工(gong)作(zuo)提出了(le)新(xin)的要求。但是(shi)，商業(ye)銀行(xing)在(zai)現(xian)金(jin)管理(li)(li)尤其是(shi)大額現(xian)金(jin)審批上基本停(ting)留于手(shou)(shou)工(gong)操作(zuo)，沒(mei)有(you)計算(suan)機網絡作(zuo)為監(jian)控屏障，效率和監(jian)管手(shou)(shou)段明顯(xian)落后。

（七）專業(ye)隊(dui)伍與(yu)實際工(gong)作的(de)矛盾。人民(min)銀行的(de)現金監(jian)(jian)管(guan)(guan)(guan)職(zhi)能(neng)由計劃(hua)部(bu)(bu)門調整(zheng)到貨幣金銀部(bu)(bu)門，管(guan)(guan)(guan)理(li)職(zhi)能(neng)調整(zheng)后，使(shi)得貨幣金銀部(bu)(bu)門的(de)人員對現金管(guan)(guan)(guan)理(li)的(de)一些政(zheng)策、法規及監(jian)(jian)管(guan)(guan)(guan)業(ye)務實際操作規程(cheng)要有(you)一個(ge)了(le)解(jie)熟悉的(de)過程(cheng)，這在一定(ding)程(cheng)度上影(ying)響了(le)現金監(jian)(jian)管(guan)(guan)(guan)職(zhi)能(neng)作用的(de)發(fa)揮(hui)。

（八）網上(shang)(shang)銀行(xing)及電(dian)子貨幣(bi)迅速發展(zhan)對現(xian)金(jin)管(guan)理(li)的(de)范圍提(ti)出挑戰。隨著商業(ye)銀行(xing)、非(fei)金(jin)融機構網上(shang)(shang)銀行(xing)和電(dian)子貨幣(bi)業(ye)務在我國迅猛發展(zhan)，現(xian)行(xing)現(xian)金(jin)管(guan)理(li)對象的(de)范圍顯然不能適應(ying)，對此缺(que)乏有效的(de)管(guan)理(li)措(cuo)施，而(er)通過電(dian)子貨幣(bi)大額套(tao)現(xian)、洗錢、偷稅漏(lou)稅和逃稅經常(chang)發生。

二、促(cu)進現金管理工作發展的對策(ce)

（一(yi)）規范(fan)和(he)完(wan)善(shan)現(xian)(xian)金(jin)(jin)管(guan)(guan)理(li)有(you)關(guan)法(fa)規。針對當前(qian)現(xian)(xian)金(jin)(jin)管(guan)(guan)理(li)工作(zuo)中出現(xian)(xian)的(de)(de)薄弱環節，人民(min)銀行要根據新形(xing)勢、新情(qing)況(kuang)，研(yan)究(jiu)采取新的(de)(de)政(zheng)策(ce)措施(shi)，抓緊時間對現(xian)(xian)金(jin)(jin)管(guan)(guan)理(li)的(de)(de)政(zheng)策(ce)、法(fa)規進行修訂調整，不(bu)斷(duan)完(wan)善(shan)和(he)增強現(xian)(xian)金(jin)(jin)管(guan)(guan)理(li)法(fa)規的(de)(de)時效性(xing)和(he)可操作(zuo)性(xing)，金(jin)(jin)融機構要結合實際情(qing)況(kuang)制(zhi)定相應的(de)(de)實施(shi)細則，堵塞漏洞，加快(kuai)推(tui)進現(xian)(xian)金(jin)(jin)管(guan)(guan)理(li)工作(zuo)的(de)(de)法(fa)制(zhi)化和(he)規范(fan)化進程。

（二(er)）加強學(xue)習培(pei)訓(xun)，努力提高現(xian)(xian)(xian)金(jin)(jin)管(guan)理(li)人員(yuan)的(de)綜(zong)合素質。加強現(xian)(xian)(xian)金(jin)(jin)管(guan)理(li)不僅符合市場經濟(ji)發展(zhan)的(de)需要(yao)和國(guo)際(ji)慣例，而且也(ye)是防范和打擊經濟(ji)犯罪的(de)一(yi)個重(zhong)要(yao)手段(duan)。金(jin)(jin)融機構要(yao)把現(xian)(xian)(xian)金(jin)(jin)管(guan)理(li)工作(zuo)擺到重(zhong)要(yao)的(de)議事日(ri)程(cheng)來(lai)抓，組織培(pei)訓(xun)現(xian)(xian)(xian)金(jin)(jin)管(guan)理(li)人員(yuan)，尤(you)其是重(zhong)點組織商業(ye)銀(yin)行有關人員(yuan)開展(zhan)業(ye)務(wu)培(pei)訓(xun)，徹底改變(bian)基層行重(zhong)業(ye)務(wu)、輕(qing)學(xue)習、重(zhong)服務(wu)、輕(qing)管(guan)理(li)、重(zhong)操作(zuo)、輕(qing)政策的(de)思想(xiang)，轉(zhuan)變(bian)觀念，深(shen)刻認識(shi)實施現(xian)(xian)(xian)金(jin)(jin)管(guan)理(li)的(de)重(zhong)要(yao)性、必要(yao)性及其深(shen)遠(yuan)意義。

（三）提(ti)高(gao)監(jian)管水平，加大查處力度，維護公(gong)平競(jing)爭。督(du)促(cu)監(jian)管一線人(ren)員認(ren)真(zhen)研究市(shi)場經(jing)濟下(xia)現金管理(li)過程中存在問題(ti)，掌(zhang)握(wo)當前現金管理(li)的(de)內容、方(fang)法、手段，不(bu)(bu)斷強(qiang)化職業道德教(jiao)育，培養堅持原(yuan)則、秉公(gong)執(zhi)法、盡職盡責的(de)職業道德。上級人(ren)民銀行注(zhu)意收(shou)集(ji)和總結各地區的(de)各種(zhong)監(jian)管工作方(fang)法、措施和經(jing)驗(yan)，加強(qiang)組織(zhi)做(zuo)好不(bu)(bu)同地區監(jian)管工作經(jing)驗(yan)交流，取(qu)長補短，共同提(ti)高(gao)，積極(ji)促(cu)進現金管理(li)水平的(de)提(ti)高(gao)。

1、加強(qiang)銀行賬戶(hu)管(guan)理。人(ren)民銀行要嚴(yan)格審批賬戶(hu)開(kai)戶(hu)以及監管(guan)賬戶(hu)的使用(yong)情況，督促金融機構認真執行國家現金管(guan)理的有關規(gui)章制度，嚴(yan)格監督開(kai)戶(hu)單位使用(yong)大(da)額現金情況，嚴(yan)厲查(cha)處各種違規(gui)行為(wei)，規(gui)范賬戶(hu)使用(yong)用(yong)途。

2、嚴(yan)(yan)格執法，加(jia)大查處力(li)度(du)，維護良好的(de)金(jin)融秩序。人民銀行應加(jia)大對(dui)商業銀行現金(jin)管理的(de)后評價工作。定期或不定期組(zu)織現金(jin)業務檢查，對(dui)違反現金(jin)使用的(de)機(ji)構(gou)，嚴(yan)(yan)格按照規定進行處罰，促進金(jin)融業務良好、有序地開展。

3、搭建金(jin)(jin)(jin)融機(ji)構(gou)現(xian)(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)平(ping)臺，防范和(he)打擊“洗(xi)錢”、套現(xian)(xian)、行(xing)(xing)賄受(shou)賄、偷稅(shui)漏稅(shui)等(deng)(deng)犯(fan)罪(zui)行(xing)(xing)為。現(xian)(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)工(gong)作涉及(ji)很多(duo)部(bu)(bu)(bu)門(men)(men)，外部(bu)(bu)(bu)需要勞(lao)動人(ren)事(shi)部(bu)(bu)(bu)門(men)(men)加(jia)強對(dui)企業(ye)、事(shi)業(ye)單位工(gong)資基金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)；財(cai)稅(shui)部(bu)(bu)(bu)門(men)(men)應(ying)促使(shi)個體私營(ying)企業(ye)逐(zhu)步健全財(cai)務制度，設置必要的(de)會(hui)計(ji)科目(mu)；審計(ji)部(bu)(bu)(bu)門(men)(men)應(ying)增加(jia)單位是否違(wei)(wei)反(fan)現(xian)(xian)金(jin)(jin)(jin)管(guan)(guan)(guan)(guan)理(li)規定等(deng)(deng)財(cai)務審計(ji)內(nei)(nei)容(rong)。內(nei)(nei)部(bu)(bu)(bu)需建立一(yi)支由貨幣金(jin)(jin)(jin)銀(yin)(yin)、會(hui)計(ji)、內(nei)(nei)審、監(jian)(jian)管(guan)(guan)(guan)(guan)等(deng)(deng)部(bu)(bu)(bu)門(men)(men)組成的(de)現(xian)(xian)金(jin)(jin)(jin)監(jian)(jian)管(guan)(guan)(guan)(guan)隊伍(wu)，并且要認真(zhen)貫徹(che)執(zhi)行(xing)(xing)人(ren)民銀(yin)(yin)行(xing)(xing)相繼(ji)頒布實施的(de)《金(jin)(jin)(jin)融機(ji)構(gou)反(fan)洗(xi)錢規定》、《人(ren)民幣大額(e)和(he)可(ke)疑現(xian)(xian)金(jin)(jin)(jin)交易報告管(guan)(guan)(guan)(guan)理(li)辦法(fa)》等(deng)(deng)有關法(fa)規，加(jia)強內(nei)(nei)部(bu)(bu)(bu)、外部(bu)(bu)(bu)職能部(bu)(bu)(bu)門(men)(men)之間的(de)交流(liu)，使(shi)貨幣金(jin)(jin)(jin)銀(yin)(yin)、會(hui)計(ji)、內(nei)(nei)審、監(jian)(jian)管(guan)(guan)(guan)(guan)等(deng)(deng)各(ge)職能部(bu)(bu)(bu)門(men)(men)協調起(qi)來，團結一(yi)致，形(xing)成堅強的(de)監(jian)(jian)管(guan)(guan)(guan)(guan)合力，提高現(xian)(xian)金(jin)(jin)(jin)監(jian)(jian)管(guan)(guan)(guan)(guan)的(de)反(fan)映速度和(he)靈敏度，確(que)實加(jia)強對(dui)現(xian)(xian)金(jin)(jin)(jin)業(ye)務的(de)監(jian)(jian)管(guan)(guan)(guan)(guan)，嚴格執(zhi)法(fa)，從(cong)重從(cong)嚴查處各(ge)種違(wei)(wei)規違(wei)(wei)法(fa)行(xing)(xing)為。

篇7

為了有計(ji)劃地調節(jie)(jie)貨幣流(liu)通，節(jie)(jie)約(yue)現(xian)(xian)金(jin)(jin)使用(yong)，促(cu)進商品生產和流(liu)通，加強對社會經(jing)濟活(huo)動(dong)的(de)(de)(de)(de)監(jian)督(du)，國家頒布(bu)了《現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)暫行(xing)(xing)(xing)(xing)(xing)(xing)條例》及(ji)其實施(shi)細(xi)則，對一切企業，事業，機(ji)關團(tuan)體等單(dan)位(wei)實行(xing)(xing)(xing)(xing)(xing)(xing)現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)，中國人民銀行(xing)(xing)(xing)(xing)(xing)(xing)總行(xing)(xing)(xing)(xing)(xing)(xing)是現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)的(de)(de)(de)(de)主管(guan)部門(men)；各(ge)級人民銀行(xing)(xing)(xing)(xing)(xing)(xing)履(lv)行(xing)(xing)(xing)(xing)(xing)(xing)金(jin)(jin)融(rong)主管(guan)機(ji)關的(de)(de)(de)(de)職責(ze)(ze)(ze)，負責(ze)(ze)(ze)對開(kai)戶銀行(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)進行(xing)(xing)(xing)(xing)(xing)(xing)監(jian)督(du)和稽核(he)；開(kai)戶銀行(xing)(xing)(xing)(xing)(xing)(xing)負責(ze)(ze)(ze)現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)的(de)(de)(de)(de)具(ju)體實施(shi)，對開(kai)戶單(dan)位(wei)的(de)(de)(de)(de)現(xian)(xian)金(jin)(jin)收支，使用(yong)進行(xing)(xing)(xing)(xing)(xing)(xing)監(jian)督(du)管(guan)理(li)(li)。企業必須嚴(yan)格按照現(xian)(xian)金(jin)(jin)管(guan)理(li)(li)制度(du)的(de)(de)(de)(de)規定收支和使用(yong)現(xian)(xian)金(jin)(jin)，并接受(shou)開(kai)戶銀行(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)監(jian)督(du)。

現金(jin)(jin)管(guan)理(li)(li)的(de)(de)(de)內容是(shi)指(zhi)在一定現金(jin)(jin)管(guan)理(li)(li)目的(de)(de)(de)的(de)(de)(de)指(zhi)導(dao)下所(suo)要實施的(de)(de)(de)具體管(guan)理(li)(li)事項，主要有如下幾個方面：（一）最合理(li)(li)的(de)(de)(de)現金(jin)(jin)持有量的(de)(de)(de)確定。（二(er)）編制現金(jin)(jin)預(yu)算。（三）建立(li)和完(wan)善現金(jin)(jin)收(shou)支的(de)(de)(de)管(guan)理(li)(li)制度。（四）運用科學的(de)(de)(de)現金(jin)(jin)管(guan)理(li)(li)手(shou)段。（五）加速收(shou)款。加速收(shou)款是(shi)改善企業(ye)現金(jin)(jin)流量最直接的(de)(de)(de)手(shou)段。（六(liu)）減(jian)少資金(jin)(jin)浮存。（七）有效管(guan)理(li)(li)資產，減(jian)少現金(jin)(jin)占用。

制定現金收支計劃

企(qi)(qi)業制(zhi)(zhi)定現(xian)金(jin)收支計劃，是通過企(qi)(qi)業未來一定時期(qi)內(nei)銷售預(yu)測(ce)編制(zhi)(zhi)企(qi)(qi)業現(xian)金(jin)預(yu)算(suan)(suan)來進行的(de)。現(xian)金(jin)預(yu)算(suan)(suan)是對企(qi)(qi)業預(yu)算(suan)(suan)內(nei)現(xian)金(jin)收支情況的(de)估計和規劃，是企(qi)(qi)業進行現(xian)金(jin)日常管(guan)理(li)的(de)指南和依據(ju)。做好現(xian)金(jin)預(yu)算(suan)(suan)工作，有利于企(qi)(qi)業在(zai)現(xian)金(jin)支出發生之前有計劃可循，避免不必要的(de)現(xian)金(jin)閑置，消(xiao)除現(xian)金(jin)不足(zu)的(de)損失。

制定現(xian)(xian)(xian)金(jin)(jin)收支計(ji)劃的(de)(de)步驟主要(yao)(yao)包(bao)(bao)括：1p預測現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)入量(liang)，即主要(yao)(yao)包(bao)(bao)括經營(ying)活動的(de)(de)現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)入量(liang)和(he)(he)其(qi)他(ta)現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)入量(liang)。2p預測現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)出(chu)(chu)量(liang)，即主要(yao)(yao)包(bao)(bao)括經營(ying)活動的(de)(de)現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)出(chu)(chu)量(liang)和(he)(he)其(qi)他(ta)現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)出(chu)(chu)量(liang)。3p確定現(xian)(xian)(xian)金(jin)(jin)余缺(que)，即根據(ju)預測的(de)(de)現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)入量(liang)與現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)出(chu)(chu)量(liang)，計(ji)算出(chu)(chu)凈現(xian)(xian)(xian)金(jin)(jin)流(liu)(liu)(liu)量(liang)，然后(hou)在考慮期初(chu)現(xian)(xian)(xian)金(jin)(jin)余額(e)(e)和(he)(he)本(ben)期最佳(jia)現(xian)(xian)(xian)金(jin)(jin)余額(e)(e)的(de)(de)因素下(xia)，計(ji)算出(chu)(chu)本(ben)期的(de)(de)現(xian)(xian)(xian)金(jin)(jin)余缺(que)。

控制日常現金收支

企業(ye)控(kong)(kong)(kong)制日常現(xian)金(jin)(jin)(jin)收(shou)支的主要目的是加大現(xian)金(jin)(jin)(jin)流入速度和(he)延續現(xian)金(jin)(jin)(jin)流出速度，充分發(fa)揮資(zi)金(jin)(jin)(jin)的使用效(xiao)能，減(jian)少企業(ye)閑置資(zi)金(jin)(jin)(jin)，為(wei)企業(ye)創造更(geng)高的收(shou)益率。現(xian)金(jin)(jin)(jin)收(shou)支控(kong)(kong)(kong)制包括加速現(xian)金(jin)(jin)(jin)帳(zhang)款回收(shou)和(he)控(kong)(kong)(kong)制現(xian)金(jin)(jin)(jin)支出兩方面。

（一(yi)）加(jia)速現(xian)金賬款合適(shi)的(de)(de)方法：就(jiu)是(shi)加(jia)速貨款進入(ru)企(qi)業銀行轉換的(de)(de)速度(du)，從而縮(suo)短(duan)客戶(hu)付給票據款項到企(qi)業擁(yong)有現(xian)金這一(yi)過(guo)程的(de)(de)時(shi)間，那如(ru)何縮(suo)短(duan)收(shou)現(xian)時(shi)間，加(jia)速資金周轉是(shi)現(xian)金回收(shou)管理要解決的(de)(de)主要問題。其(qi)主要方法有：

1、鎖箱法(fa)，即企(qi)業(ye)在客戶(hu)所(suo)在地郵局(ju)設置(zhi)一個加鎖的(de)(de)(de)信箱，客戶(hu)按要求(qiu)直(zhi)接(jie)將票(piao)(piao)據投入(ru)該(gai)信箱，當地銀(yin)(yin)行每(mei)天分幾(ji)次派人將客戶(hu)放(fang)入(ru)該(gai)信箱的(de)(de)(de)票(piao)(piao)據取走，直(zhi)接(jie)將貨(huo)款(kuan)存入(ru)企(qi)業(ye)的(de)(de)(de)存款(kuan)賬(zhang)戶(hu)，并且將每(mei)日(ri)的(de)(de)(de)收(shou)款(kuan)情況(kuang)通知企(qi)業(ye)，使(shi)其可(ke)以利(li)用已收(shou)到(dao)的(de)(de)(de)款(kuan)項。這(zhe)種方(fang)法(fa)的(de)(de)(de)優點是使(shi)企(qi)業(ye)大大縮(suo)短(duan)了辦理收(shou)款(kuan)存儲(chu)手續(xu)的(de)(de)(de)時(shi)間，即企(qi)業(ye)從(cong)收(shou)到(dao)票(piao)(piao)據到(dao)這(zhe)些票(piao)(piao)據完全存入(ru)銀(yin)(yin)行之間的(de)(de)(de)時(shi)間差消(xiao)除(chu)了。

2、銀行業(ye)務(wu)集中(zhong)法(fa)，即(ji)企業(ye)不(bu)只是(shi)在總(zong)部所在地設立收(shou)(shou)款(kuan)中(zhong)心(xin)(xin)，還要(yao)在許多地區分別設立收(shou)(shou)款(kuan)中(zhong)心(xin)(xin)，各(ge)地客戶直接(jie)(jie)(jie)將貨款(kuan)寄(ji)給指定(ding)的(de)收(shou)(shou)款(kuan)中(zhong)心(xin)(xin)，然后各(ge)地收(shou)(shou)款(kuan)中(zhong)心(xin)(xin)立即(ji)直接(jie)(jie)(jie)委托(tuo)銀行收(shou)(shou)款(kuan)，最后由各(ge)地收(shou)(shou)款(kuan)中(zhong)心(xin)(xin)將所收(shou)(shou)資金調(diao)往總(zong)部，同直接(jie)(jie)(jie)的(de)集中(zhong)收(shou)(shou)款(kuan)相比(bi)較，這種收(shou)(shou)款(kuan)法(fa)的(de)優點是(shi)節省了客戶支票到(dao)企業(ye)再到(dao)銀行的(de)中(zhong)間周轉時間，加速了收(shou)(shou)款(kuan)過程(cheng)。

（二(er)）控(kong)制現(xian)(xian)(xian)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出的方法：現(xian)(xian)(xian)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)出管理(li)的控(kong)制關鍵在(zai)(zai)于確定(ding)支(zhi)(zhi)(zhi)(zhi)出時(shi)(shi)間(jian)。站在(zai)(zai)支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)方的角度，企(qi)業當(dang)然越(yue)晚支(zhi)(zhi)(zhi)(zhi)出現(xian)(xian)(xian)金(jin)(jin)越(yue)好，但前提是(shi)(shi)(shi)不(bu)能(neng)有(you)損企(qi)業信(xin)譽，其主要方法有(you)：1、推遲支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)應(ying)付(fu)(fu)(fu)(fu)賬(zhang)款。一般情況下(xia)，對方收款時(shi)(shi)會給企(qi)業留下(xia)信(xin)用(yong)期(qi)限，企(qi)業可以在(zai)(zai)不(bu)影響信(xin)譽情況下(xia)，推遲支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)時(shi)(shi)間(jian)。2、采用(yong)匯票付(fu)(fu)(fu)(fu)款。匯票支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)結算(suan)方式存在(zai)(zai)一個承(cheng)付(fu)(fu)(fu)(fu)期(qi)的過程，企(qi)業可以利(li)用(yong)這(zhe)段承(cheng)付(fu)(fu)(fu)(fu)期(qi)延(yan)緩付(fu)(fu)(fu)(fu)款時(shi)(shi)間(jian)。3、合理(li)利(li)用(yong)浮(fu)游量(liang)。現(xian)(xian)(xian)金(jin)(jin)浮(fu)游量(liang)是(shi)(shi)(shi)企(qi)業“現(xian)(xian)(xian)金(jin)(jin)”賬(zhang)戶與銀行(xing)存款賬(zhang)戶之間(jian)的差額。這(zhe)是(shi)(shi)(shi)由于賬(zhang)款回收程序中的時(shi)(shi)間(jian)差距造成的。企(qi)業應(ying)合理(li)預測現(xian)(xian)(xian)金(jin)(jin)浮(fu)游量(liang)，有(you)效利(li)用(yong)時(shi)(shi)間(jian)差，提高現(xian)(xian)(xian)金(jin)(jin)的使用(yong)效率。4、改進工資支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)模式。企(qi)業可以為支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)工資而專(zhuan)門設立一個工資賬(zhang)戶，代替(ti)全部采用(yong)現(xian)(xian)(xian)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)付(fu)(fu)(fu)(fu)工資的辦法。

企(qi)業在(zai)控(kong)制現金(jin)(jin)收(shou)(shou)支(zhi)時還(huan)應(ying)該合理安(an)排現金(jin)(jin)支(zhi)出的(de)時間，盡量使(shi)企(qi)業的(de)現金(jin)(jin)收(shou)(shou)入與現金(jin)(jin)支(zhi)出趨于(yu)同(tong)步(bu)；同(tong)時還(huan)應(ying)該完(wan)善企(qi)業現金(jin)(jin)收(shou)(shou)支(zhi)的(de)內部管理制度，保(bao)證現金(jin)(jin)收(shou)(shou)支(zhi)工作不出差錯，保(bao)證企(qi)業財產安(an)全和完(wan)整。

現金周轉模式法

假定企業的(de)生產經(jing)營(ying)活動(dong)持續穩定，現金(jin)(jin)支出基本上是購(gou)貨和償(chang)還(huan)應付(fu)賬款，且不存在不確定因素(su)，那(nei)么，我們可以根據現金(jin)(jin)的(de)周轉速度和一定時期（如(ru)一年）的(de)預計(ji)現金(jin)(jin)需求量進(jin)行計(ji)算。

其公式為：現(xian)金最佳持有額度=預計(ji)現(xian)金總需(xu)求(qiu)量/貨幣資金周轉次數

現金周轉次數=360/現金循環天數

（現金(jin)循環天數，即指(zhi)企業由于購(gou)置(zhi)存(cun)貨(huo)(huo)，償付(fu)欠款等原因(yin)支付(fu)貨(huo)(huo)幣資金(jin)到存(cun)貨(huo)(huo)售出，收(shou)回應收(shou)款而收(shou)回貨(huo)(huo)幣資金(jin)的時(shi)間(jian)）

但該(gai)模式使用的前提條件(jian)是，必須能根(gen)據往年(nian)的歷(li)史(shi)資料準確地測算出現金周(zhou)轉(zhuan)次數，并且假定未來年(nian)度(du)與歷(li)史(shi)年(nian)度(du)周(zhou)轉(zhuan)效率基本(ben)一致。

因素分析模式法

即利用(yong)因(yin)素分析模式計算最佳(jia)現金(jin)(jin)持(chi)(chi)有(you)(you)量，是(shi)根據上(shang)年資金(jin)(jin)實(shi)際(ji)占用(yong)額以及本(ben)年有(you)(you)關因(yin)素的(de)變動情況(kuang)，并(bing)對不合(he)理的(de)現金(jin)(jin)占有(you)(you)進(jin)行調整，來(lai)確(que)定最佳(jia)現金(jin)(jin)持(chi)(chi)有(you)(you)量的(de)方(fang)法。這種(zhong)方(fang)法在實(shi)際(ji)工作(zuo)中具有(you)(you)較強(qiang)的(de)實(shi)用(yong)性其計算公(gong)式為：

最佳現(xian)金(jin)持有量=（上年現(xian)金(jin)平均占(zhan)用額(e)-不合理占(zhan)用額(e)）×（1+預算(suan)銷(xiao)售收入變(bian)動的%）

成本分析模式法

企業持(chi)有現金必須(xu)要發生一(yi)些(xie)修改成(cheng)(cheng)本，成(cheng)(cheng)本分析(xi)模式認為(wei)，這些(xie)成(cheng)(cheng)本主要是投資成(cheng)(cheng)本、管理成(cheng)(cheng)本、短缺成(cheng)(cheng)本，三者之(zhi)和構(gou)成(cheng)(cheng)了相關總成(cheng)(cheng)本。

現金余缺調整

在企(qi)業(ye)確(que)定了適合企(qi)業(ye)自身狀況的最佳現金持有量之后，在企(qi)業(ye)日(ri)常(chang)經營期間，發生現金余缺是極其正常(chang)的。這時，企(qi)業(ye)就要(yao)采取(qu)短(duan)期籌資(zi)策略來解決(jue)現金不足(zu)問題，利用(yong)短(duan)期投資(zi)策略來充分實現多余現金的時間價值。

現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)是(shi)(shi)(shi)企(qi)(qi)業按照國(guo)家規定的(de)(de)(de)(de)使用(yong)范圍，在流(liu)(liu)通(tong)領域中直接(jie)使用(yong)的(de)(de)(de)(de)貨(huo)幣(bi)(bi)(bi)。用(yong)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)直接(jie)辦理經濟業務的(de)(de)(de)(de)貨(huo)幣(bi)(bi)(bi)收幣(bi)(bi)(bi)收付(fu)行(xing)為(wei)(wei)稱為(wei)(wei)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)結算。現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)是(shi)(shi)(shi)流(liu)(liu)動(dong)性最大的(de)(de)(de)(de)一(yi)種(zhong)貨(huo)幣(bi)(bi)(bi)資(zi)金(jin)(jin)，是(shi)(shi)(shi)通(tong)用(yong)的(de)(de)(de)(de)支付(fu)手段，也(ye)是(shi)(shi)(shi)對其他資(zi)產(chan)進行(xing)計量的(de)(de)(de)(de)一(yi)般尺度(du)(du)和(he)會(hui)計處(chu)理的(de)(de)(de)(de)基礎，其主要(yao)特點是(shi)(shi)(shi)具有普遍(bian)的(de)(de)(de)(de)可接(jie)受(shou)和(he)高度(du)(du)的(de)(de)(de)(de)流(liu)(liu)動(dong)性，是(shi)(shi)(shi)立即可以(yi)(yi)投入流(liu)(liu)通(tong)的(de)(de)(de)(de)交換媒介，企(qi)(qi)業可以(yi)(yi)隨(sui)(sui)時(shi)(shi)用(yong)其購(gou)買所(suo)需的(de)(de)(de)(de)各(ge)種(zhong)材料物資(zi)，支付(fu)各(ge)種(zhong)生產(chan)費用(yong)和(he)償還各(ge)種(zhong)債務等，也(ye)可以(yi)(yi)隨(sui)(sui)時(shi)(shi)存入銀行(xing)。在流(liu)(liu)通(tong)領域中，現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)是(shi)(shi)(shi)唯一(yi)能夠立即轉化(hua)成為(wei)(wei)其他任(ren)何類(lei)型的(de)(de)(de)(de)資(zi)產(chan)。盡管現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)不(bu)受(shou)任(ren)何契約性限制(zhi)，使用(yong)方(fang)便，，但卻不(bu)能隨(sui)(sui)企(qi)(qi)業保留(liu)時(shi)(shi)間的(de)(de)(de)(de)推(tui)移而增值，并且由(you)于現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)是(shi)(shi)(shi)交換和(he)流(liu)(liu)通(tong)的(de)(de)(de)(de)手段，又(you)可當作財富(fu)來儲藏，其流(liu)(liu)動(dong)性又(you)最強，因而也(ye)最容(rong)易被盜(dao)竊，挪用(yong)或侵(qin)占(zhan)。因此企(qi)(qi)業的(de)(de)(de)(de)庫存現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)應以(yi)(yi)滿(man)足日常零星開(kai)支的(de)(de)(de)(de)需要(yao)為(wei)(wei)限，不(bu)宜(yi)過多保留(liu)庫存現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)，同時(shi)(shi)應切實加(jia)強管理，既要(yao)嚴格遵守國(guo)家的(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管理制(zhi)度(du)(du)，又(you)要(yao)建立，健(jian)全企(qi)(qi)業內(nei)部的(de)(de)(de)(de)現(xian)(xian)(xian)(xian)(xian)金(jin)(jin)管理制(zhi)度(du)(du)。

隨著(zhu)經(jing)濟全球化的(de)(de)不斷深入，現(xian)代企(qi)業(ye)面臨著(zhu)更大(da)的(de)(de)競(jing)爭(zheng)壓(ya)力，企(qi)業(ye)的(de)(de)現(xian)金管理(li)(li)已經(jing)成(cheng)為與(yu)企(qi)業(ye)生存(cun)發展(zhan)(zhan)休戚相關(guan)的(de)(de)關(guan)注點。因(yin)此，結合上文(wen)所述的(de)(de)現(xian)金管理(li)(li)流程與(yu)方法，各企(qi)業(ye)也可以(yi)根據自己企(qi)業(ye)的(de)(de)特點和情(qing)況，對(dui)企(qi)業(ye)中的(de)(de)現(xian)金管理(li)(li)進(jin)行(xing)更好(hao)的(de)(de)控(kong)制(zhi)與(yu)管理(li)(li)，從而快(kuai)速提(ti)升(sheng)企(qi)業(ye)的(de)(de)核心競(jing)爭(zheng)力，完善企(qi)業(ye)內部會計制(zhi)度，達到(dao)提(ti)高(gao)企(qi)業(ye)管理(li)(li)水平(ping)，促進(jin)企(qi)業(ye)健康發展(zhan)(zhan)的(de)(de)目的(de)(de)。

參考文獻：

[1]徐云；中(zhong)小企業(ye)現金管理中(zhong)存在的問題及對策[J]；審計(ji)與理財(cai)；2011年06期

[2]曉平(ping)；現金流成敗[J]；新理(li)財(cai)；2011年07期(qi)

篇8

關鍵(jian)詞(ci)：銀(yin)行結(jie)算賬戶；制度重構；思路和建議 

     一、我國(guo)人民幣(bi)銀(yin)行(xing)結算賬(zhang)戶(hu)管理現狀分析

（一(yi)(yi)）初步(bu)確立基(ji)本制度框架，相關(guan)政策法規需進(jin)一(yi)(yi)步(bu)整合

  2003年(nian)以(yi)來，根據《辦(ban)法》實(shi)施中(zhong)遇到的(de)(de)(de)問題(ti)及(ji)業務發展需(xu)要(yao)，我(wo)國又先后(hou)了(le)《人(ren)民幣銀(yin)(yin)(yin)行結(jie)算(suan)賬戶管(guan)理(li)辦(ban)法實(shi)施細則(ze)》（以(yi)下簡稱(cheng)《細則(ze)》）、《關于(yu)規范人(ren)民幣銀(yin)(yin)(yin)行結(jie)算(suan)賬戶管(guan)理(li)有關問題(ti)的(de)(de)(de)通知(zhi)》（銀(yin)(yin)(yin)發[2006]71號）、《金融機構客戶身(shen)份識別和客戶身(shen)份資料(liao)及(ji)交易記錄保存管(guan)理(li)辦(ban)法》（2007年(nian)2號令，以(yi)下簡稱(cheng)2號令）等重要(yao)文(wen)件。應該說，這(zhe)些(xie)規章(zhang)反映(ying)了(le)近年(nian)來銀(yin)(yin)(yin)行結(jie)算(suan)賬戶的(de)(de)(de)發展需(xu)要(yao)，但存在制度前后(hou)變化較大(da)、內容(rong)零(ling)散，缺乏系統性、統一性規劃。

（二）依附于銀行(xing)結算賬(zhang)戶的監管內容過多，有悖賬(zhang)戶監管的本質

由于(yu)(yu)歷史原因，我(wo)國賬(zhang)戶(hu)管(guan)理制度肩(jian)負了太多非(fei)銀行(xing)結算賬(zhang)戶(hu)監管(guan)的(de)內容(rong)(rong)，如公(gong)款私存(cun)、現(xian)金管(guan)理、三日生(sheng)效、反(fan)洗錢(qian)等職能，從近年來實(shi)際執行(xing)效果(guo)看，這種專(zhuan)業化管(guan)理的(de)內容(rong)(rong)被“眉毛胡子一把抓(zhua)”強加于(yu)(yu)人民銀行(xing)結算賬(zhang)戶(hu)制度后，一定程度上導(dao)致了職責不清，重點(dian)不突出，執行(xing)效果(guo)流于(yu)(yu)形式的(de)現(xian)象。

1、商(shang)業銀(yin)行(xing)執行(xing)防(fang)范公(gong)(gong)款(kuan)私存(cun)的監(jian)管要(yao)(yao)求(qiu)難以落實。現行(xing)《辦法》要(yao)(yao)求(qiu)銀(yin)行(xing)機(ji)構(gou)不得有允許“公(gong)(gong)款(kuan)私存(cun)“的行(xing)為，但當單(dan)位以票(piao)據(ju)向個(ge)人(ren)支付(fu)款(kuan)項時，銀(yin)行(xing)機(ji)構(gou)礙(ai)于(yu)票(piao)據(ju)無(wu)因性(xing)原理，不知是否應拒絕(jue)受理該類(lei)業務(wu)；根據(ju)《關于(yu)改進個(ge)人(ren)支付(fu)結(jie)算服務(wu)的通知》要(yao)(yao)求(qiu)，對(dui)于(yu)單(dan)位向個(ge)人(ren)轉賬金(jin)額超(chao)過5萬(wan)元且注明付(fu)款(kuan)事由的，不再需要(yao)(yao)提供收付(fu)款(kuan)依據(ju)，銀(yin)行(xing)在執行(xing)“公(gong)(gong)款(kuan)私存(cun)”規(gui)定時有無(wu)所適從之感。

2、現(xian)金管(guan)理(li)(li)職能難以(yi)有效實施。《辦(ban)法》中滲透(tou)了(le)(le)現(xian)金管(guan)理(li)(li)的(de)(de)若干要求(qiu)，但與銀行結算賬戶管(guan)理(li)(li)的(de)(de)核(he)心職能不(bu)相(xiang)匹配。《辦(ban)法》在規(gui)(gui)范(fan)賬戶的(de)(de)使用上，較多地考慮了(le)(le)現(xian)金管(guan)理(li)(li)的(de)(de)要求(qiu)，而現(xian)金管(guan)理(li)(li)規(gui)(gui)定表現(xian)于(yu)以(yi)《現(xian)金管(guan)理(li)(li)暫行條例》為核(he)心的(de)(de)若干規(gui)(gui)范(fan)性文件中，人民銀行及商業銀行分支機(ji)構的(de)(de)賬戶管(guan)理(li)(li)人員普(pu)遍感覺難于(yu)完全把(ba)握。

（三）賬戶管理分類方法有待進(jin)一步探討，缺乏對(dui)備(bei)案類賬戶的控制，風險隱患(huan)較大

賬(zhang)戶(hu)分(fen)類管(guan)理(li)(li)有(you)利于(yu)根據具體(ti)情況(kuang)，確定具體(ti)管(guan)理(li)(li)措(cuo)施，增強(qiang)管(guan)理(li)(li)的針對(dui)性，但分(fen)類方法(fa)上有(you)待(dai)進一步探(tan)討。一是(shi)賬(zhang)戶(hu)分(fen)類過繁，不易管(guan)理(li)(li)。加之人(ren)民銀(yin)行(xing)放開(kai)了單位向個人(ren)銀(yin)行(xing)結算賬(zhang)戶(hu)轉款(kuan)的審(shen)核限制，除(chu)不能直(zhi)接提(ti)現(xian)外，備(bei)案(an)類賬(zhang)戶(hu)與基(ji)本(ben)存(cun)款(kuan)賬(zhang)戶(hu)的功(gong)能基(ji)本(ben)相同，因而越來越多的企業在商業銀(yin)行(xing)的強(qiang)大營銷攻式(shi)(shi)下,選擇開(kai)立手續辦(ban)理(li)(li)相對(dui)簡便(bian)的備(bei)案(an)類賬(zhang)戶(hu)，并使(shi)用備(bei)案(an)類賬(zhang)戶(hu)辦(ban)理(li)(li)日(ri)常(chang)結算業務，賬(zhang)戶(hu)監管(guan)被實質性流(liu)于(yu)形式(shi)(shi)。 

（四）賬戶(hu)管理缺少政(zheng)府職能部門(men)的有效(xiao)配合(he)，銀行(xing)“孤(gu)掌難鳴(ming)”

賬戶管(guan)理不僅(jin)僅(jin)是(shi)銀(yin)行的(de)責(ze)任(ren)，而是(shi)一項龐大(da)的(de)社會(hui)系統工程。特別是(shi)在(zai)金融企業(ye)邁向國際化(hua)發展(zhan)的(de)今(jin)天，銀(yin)行日趨商(shang)業(ye)化(hua)，不應(ying)再承擔更多的(de)政(zheng)府職能。但由于(yu)我(wo)國歷史上的(de)客(ke)觀(guan)因(yin)素，銀(yin)行在(zai)商(shang)業(ye)化(hua)運作的(de)同時，還在(zai)承擔部分行政(zheng)職能。由于(yu)缺乏(fa)與政(zheng)府職能部門的(de)聯(lian)動(dong)，因(yin)而賦(fu)予銀(yin)行的(de)部分職責(ze)無法有效開(kai)展(zhan)。

（五）商業銀(yin)行權利與義務(wu)不相匹配，執(zhi)行中(zhong)存在“四難”

商(shang)業(ye)銀(yin)行(xing)作為獨立經營的(de)企業(ye)，本身不具備行(xing)政執行(xing)職(zhi)(zhi)能，但新《辦法》將諸多應由客戶(hu)履行(xing)的(de)職(zhi)(zhi)能，簡單地交由商(shang)業(ye)銀(yin)行(xing)來執行(xing)，由于商(shang)業(ye)銀(yin)行(xing)缺乏(fa)有(you)效措施制(zhi)約存(cun)款人行(xing)為的(de)問題，導致(zhi)在實際執行(xing)存(cun)在賬(zhang)(zhang)(zhang)戶(hu)年檢難(nan)、銀(yin)企對賬(zhang)(zhang)(zhang)難(nan)、賬(zhang)(zhang)(zhang)戶(hu)變(bian)更難(nan)、取現審核難(nan)。

二、改革(ge)人民(min)幣單位銀(yin)行結算賬戶管理(li)制度(du)基本思路和建(jian)議

改革人民(min)幣單位銀行結(jie)(jie)算賬(zhang)戶(hu)管(guan)理制度基本思(si)路(lu)：從構(gou)建和諧的銀行結(jie)(jie)算環(huan)境入(ru)手，以(yi)強(qiang)化銀行結(jie)(jie)算賬(zhang)戶(hu)開戶(hu)人身份識(shi)別(bie)為重點，進一步整合(he)與(yu)(yu)現金管(guan)理、支(zhi)付結(jie)(jie)算、反洗(xi)錢等監(jian)管(guan)主(zhu)體(ti)的職能，突出結(jie)(jie)算賬(zhang)戶(hu)管(guan)理重點，有(you)(you)所(suo)為有(you)(you)所(suo)不(bu)為，與(yu)(yu)其(qi)他法規制度共同形成職能清(qing)晰、優勢互補、監(jian)管(guan)有(you)(you)效銀行結(jie)(jie)算支(zhi)付體(ti)系、從而達(da)到事半功(gong)倍的效果。

     （一）提(ti)升賬(zhang)戶(hu)制(zhi)(zhi)度(du)的法律級(ji)次，整合(he)、完善現有賬(zhang)戶(hu)管理制(zhi)(zhi)度(du)

 2003年9月(yue)實(shi)施(shi)的(de)(de)《辦(ban)法(fa)(fa)》作(zuo)為一部(bu)規(gui)章，明(ming)確開(kai)立(li)基本賬(zhang)(zhang)戶(hu)、臨時賬(zhang)(zhang)戶(hu)和預算(suan)單位專用(yong)賬(zhang)(zhang)戶(hu)實(shi)行(xing)核準制度。2004年7月(yue)實(shi)施(shi)的(de)(de)《行(xing)政許(xu)(xu)可(ke)法(fa)(fa)》規(gui)定(ding)，部(bu)門規(gui)章和規(gui)范性文(wen)件不能設定(ding)行(xing)政許(xu)(xu)可(ke)，存在一定(ding)沖突；而且(qie)《辦(ban)法(fa)(fa)》作(zuo)為我國銀行(xing)結算(suan)賬(zhang)(zhang)戶(hu)的(de)(de)的(de)(de)根本大法(fa)(fa)，原本應該是行(xing)政法(fa)(fa)規(gui)。所以要盡快將目前《辦(ban)法(fa)(fa)》的(de)(de)法(fa)(fa)律級(ji)次(ci)上升為行(xing)政法(fa)(fa)規(gui)，同時整合現有零散(san)的(de)(de)賬(zhang)(zhang)戶(hu)管理(li)規(gui)定(ding)；進一步(bu)提高賬(zhang)(zhang)戶(hu)行(xing)政許(xu)(xu)可(ke)的(de)(de)法(fa)(fa)律效力級(ji)次(ci)，強化銀行(xing)結算(suan)賬(zhang)(zhang)戶(hu)監管力度。

（二）以(yi)對銀行結(jie)算賬戶(hu)(hu)開戶(hu)(hu)人身(shen)份(fen)真實性監管(guan)為核心，重(zhong)新定位銀行結(jie)算賬戶(hu)(hu)的(de)管(guan)理(li)重(zhong)點

 將銀(yin)行(xing)(xing)結算(suan)賬(zhang)戶(hu)(hu)(hu)監管重點從面面俱到轉向賬(zhang)戶(hu)(hu)(hu)所(suo)有人(ren)身份真實性確(que)認和(he)識(shi)別，借鑒公安(an)部(bu)門身份證管理(li)(li)的(de)(de)(de)(de)思路和(he)辦法，由客戶(hu)(hu)(hu)主動到人(ren)民(min)銀(yin)行(xing)(xing)進行(xing)(xing)定期“身份年(nian)(nian)檢(jian)”，對(dui)(dui)于(yu)未年(nian)(nian)檢(jian)的(de)(de)(de)(de)客戶(hu)(hu)(hu)，依托賬(zhang)戶(hu)(hu)(hu)管理(li)(li)系(xi)統和(he)大小額支付系(xi)統的(de)(de)(de)(de)聯網，直接控制其結算(suan)，同時要簡化(hua)現有賬(zhang)戶(hu)(hu)(hu)年(nian)(nian)檢(jian)內容(rong)。取消結算(suan)賬(zhang)戶(hu)(hu)(hu)制度中對(dui)(dui)現金(jin)管理(li)(li)、反(fan)洗(xi)錢職能等(deng)方(fang)面內容(rong)的(de)(de)(de)(de)規(gui)定，交由專門的(de)(de)(de)(de)現金(jin)管理(li)(li)、反(fan)洗(xi)法規(gui)制度執行(xing)(xing)，避免重復和(he)沖突(tu)。目前單位賬(zhang)戶(hu)(hu)(hu)開戶(hu)(hu)(hu)、變更、撤(che)銷，以及(ji)更換印(yin)鑒等(deng)，《辦法》均規(gui)定可由法定代表人(ren)或單位負責(ze)人(ren)直接辦理(li)(li)，也可授權(quan)他(ta)人(ren)辦理(li)(li)；他(ta)人(ren)辦理(li)(li)的(de)(de)(de)(de)，須攜帶授權(quan)書和(he)雙方(fang)身份證件，但(dan)個人(ren)結算(suan)賬(zhang)戶(hu)(hu)(hu)的(de)(de)(de)(de)行(xing)(xing)為目前缺乏授權(quan)規(gui)定，不(bu)利于(yu)個人(ren)結算(suan)賬(zhang)戶(hu)(hu)(hu)資金(jin)安(an)全的(de)(de)(de)(de)維護(hu)。

（三）簡化銀行結算賬戶(hu)(hu)分(fen)類方法(fa)，強化賬戶(hu)(hu)監管(guan)

 根據管理實踐，對目前(qian)“四類(lei)賬(zhang)(zhang)戶(hu)(hu)(hu)”的(de)(de)(de)分類(lei)方(fang)法進(jin)(jin)行(xing)整合，考慮采用(yong)“基本(ben)結(jie)(jie)算賬(zhang)(zhang)戶(hu)(hu)(hu)”和“非(fei)基本(ben)結(jie)(jie)算賬(zhang)(zhang)戶(hu)(hu)(hu)”兩(liang)類(lei)進(jin)(jin)行(xing)管理，明(ming)確兩(liang)類(lei)賬(zhang)(zhang)戶(hu)(hu)(hu)的(de)(de)(de)不同(tong)用(yong)途，臨時驗資戶(hu)(hu)(hu)作為(wei)基本(ben)賬(zhang)(zhang)戶(hu)(hu)(hu)的(de)(de)(de)“前(qian)奏”賬(zhang)(zhang)戶(hu)(hu)(hu)，與現行(xing)管理一樣，不納入賬(zhang)(zhang)戶(hu)(hu)(hu)管理系統。對部分賬(zhang)(zhang)戶(hu)(hu)(hu)進(jin)(jin)行(xing)數量(liang)控(kong)制。對單位賬(zhang)(zhang)戶(hu)(hu)(hu)和個人賬(zhang)(zhang)戶(hu)(hu)(hu)分別給予數量(liang)限制，對超過數量(liang)的(de)(de)(de)由(you)客戶(hu)(hu)(hu)提出充分理由(you)，人民銀(yin)行(xing)進(jin)(jin)行(xing)嚴(yan)格審批，從而達(da)到遏制存款人泛濫開戶(hu)(hu)(hu)的(de)(de)(de)行(xing)為(wei)。 

（四）加(jia)強(qiang)部門(men)合作，保持金融秩(zhi)序穩定 

 建立人(ren)(ren)民(min)(min)銀(yin)(yin)行(xing)(xing)與銀(yin)(yin)監(jian)(jian)(jian)(jian)、工商、稅務、質量(liang)技(ji)術(shu)監(jian)(jian)(jian)(jian)管(guan)(guan)等(deng)行(xing)(xing)政(zheng)部(bu)門合作溝通(tong)機(ji)制，加(jia)強(qiang)協調(diao)溝通(tong)和(he)(he)信息(xi)(xi)共(gong)享，做好行(xing)(xing)政(zheng)管(guan)(guan)理(li)與業(ye)務服務，促進(jin)賬戶管(guan)(guan)理(li)水平的(de)(de)提高(gao)，以(yi)保障(zhang)對開戶單位資金(jin)的(de)(de)管(guan)(guan)理(li)與監(jian)(jian)(jian)(jian)控，維護國家和(he)(he)人(ren)(ren)民(min)(min)利益。同時，借鑒聯網(wang)核查(cha)(cha)等(deng)先進(jin)經(jing)驗，放開銀(yin)(yin)行(xing)(xing)、工商、稅務、質量(liang)技(ji)術(shu)監(jian)(jian)(jian)(jian)管(guan)(guan)等(deng)客戶信息(xi)(xi)的(de)(de)共(gong)享，工商、稅務、質量(liang)技(ji)術(shu)監(jian)(jian)(jian)(jian)督(du)等(deng)部(bu)門提供(gong)客戶年(nian)檢信息(xi)(xi)，銀(yin)(yin)行(xing)(xing)直接作為年(nian)檢信息(xi)(xi)，避(bi)免(mian)由(you)客戶提供(gong)而增加(jia)流程(cheng)和(he)(he)信息(xi)(xi)不真實的(de)(de)現象；銀(yin)(yin)監(jian)(jian)(jian)(jian)部(bu)門掌(zhang)握(wo)的(de)(de)銀(yin)(yin)行(xing)(xing)機(ji)構在賬戶方(fang)面的(de)(de)違(wei)法違(wei)規(gui)情(qing)況和(he)(he)人(ren)(ren)民(min)(min)銀(yin)(yin)行(xing)(xing)掌(zhang)握(wo)的(de)(de)存(cun)款人(ren)(ren)賬戶管(guan)(guan)理(li)系統信息(xi)(xi)，通(tong)過信息(xi)(xi)共(gong)享提高(gao)監(jian)(jian)(jian)(jian)督(du)管(guan)(guan)理(li)針對性，雙方(fang)在實施賬戶現場檢查(cha)(cha)時先期相互通(tong)報，以(yi)避(bi)免(mian)重復檢查(cha)(cha)；簡化賬戶年(nian)檢手續，提高(gao)賬戶管(guan)(guan)理(li)效率。

（五）明確商業(ye)銀行和客戶各自職能，責權一致(zhi)，強化執行

 在要求商業銀行(xing)履行(xing)職責的(de)同時(shi)(shi)，應(ying)賦予其相應(ying)權利(li)，提供(gong)制約存款人(ren)的(de)有效手段。同時(shi)(shi)，積極推進銀行(xing)的(de)商業化運(yun)作，將取現、年檢等行(xing)政管理職能從銀行(xing)剝離，銀行(xing)的(de)職責應(ying)定位為提供(gong)日常服務，履行(xing)監管報備，避免銀行(xing)卷入各(ge)類經濟糾(jiu)紛當中。

 作者簡介(jie)：朱桐新，男，本科學歷，會計(ji)師(shi)、經(jing)濟(ji)師(shi)，現(xian)任(ren)河南(nan)省中行(xing)國(guo)內結算(suan)(suan)部(bu)副總(zong)經(jing)理；張愛(ai)輝，男，研究生學歷，注冊部(bu)審計(ji)師(shi)、會計(ji)師(shi)，現(xian)任(ren)河南(nan)省中行(xing)國(guo)內結算(suan)(suan)部(bu)風險(xian)團隊主管。

參考資料：

篇9

回顧即將過去(qu)的一年，我(wo)單位財務(wu)會計工(gong)(gong)作在總(zong)經理領導和(he)(he)上級財務(wu)部(bu)門指導下(xia)，根據(ju)財政(zheng)部(bu)會計年度工(gong)(gong)作思路和(he)(he)財會工(gong)(gong)作要點精(jing)神，在如何(he)做(zuo)好資金收付，費用控制的同時，本年度做(zuo)了以下(xia)幾方(fang)面工(gong)(gong)作：

一(yi)(yi)、作(zuo)(zuo)為(wei)(wei)非盈利部(bu)門，合理(li)(li)控(kong)制(zhi)(zhi)成本(費(fei)用)，有效(xiao)地發揮企業內(nei)部(bu)監(jian)督(du)職能是(shi)我們(men)上半(ban)年(nian)工(gong)(gong)作(zuo)(zuo)的(de)(de)重(zhong)中(zhong)(zhong)之重(zhong)。年(nian)初，為(wei)(wei)了(le)(le)加強(qiang)(qiang)會(hui)計基礎工(gong)(gong)作(zuo)(zuo)的(de)(de)規范性，完善公司的(de)(de)管(guan)理(li)(li)機制(zhi)(zhi)，財務部(bu)制(zhi)(zhi)定(ding)了(le)(le)新的(de)(de)《管(guan)理(li)(li)細(xi)(xi)則(ze)(ze)》。細(xi)(xi)則(ze)(ze)中(zhong)(zhong)對借款(kuan)、費(fei)用報銷、審(shen)核(he)等工(gong)(gong)作(zuo)(zuo)程序作(zuo)(zuo)了(le)(le)詳(xiang)實的(de)(de)解(jie)釋。我們(men)通過對細(xi)(xi)則(ze)(ze)的(de)(de)學習、討論，把各(ge)項(xiang)條(tiao)款(kuan)逐一(yi)(yi)與實際業務聯系(xi)在一(yi)(yi)起，找問(wen)題找漏(lou)洞(dong)，并反復消化、嚴格(ge)把關(guan)。在出納環節(jie)中(zhong)(zhong)，我們(men)強(qiang)(qiang)調一(yi)(yi)定(ding)要堅(jian)持(chi)原則(ze)(ze)、不講人情，把一(yi)(yi)些不合理(li)(li)的(de)(de)借款(kuan)和費(fei)用報銷拒之門外。在憑(ping)(ping)證(zheng)審(shen)核(he)環節(jie)中(zhong)(zhong)，我們(men)依據(ju)細(xi)(xi)則(ze)(ze)中(zhong)(zhong)的(de)(de)規定(ding)，認真審(shen)核(he)每(mei)一(yi)(yi)張憑(ping)(ping)證(zheng)，不把問(wen)題帶到(dao)下個環節(jie)。通過這半(ban)年(nian)的(de)(de)實踐，我們(men)的(de)(de)工(gong)(gong)作(zuo)(zuo)取(qu)得了(le)(le)顯著的(de)(de)成效(xiao)。數字是(shi)最有說服力(li)的(de)(de)，在銷售額(e)與上年(nian)同期基本持(chi)平的(de)(de)情況下，三費(fei)(管(guan)理(li)(li)費(fei)用、銷售費(fei)用、財務費(fei)用)卻比去年(nian)同期下降(jiang)了(le)(le)20.8%.通過實際工(gong)(gong)作(zuo)(zuo)，我們(men)都深刻的(de)(de)意識到(dao)加大成本控(kong)制(zhi)(zhi)的(de)(de)力(li)度，盡快(kuai)推出相應制(zhi)(zhi)度的(de)(de)必(bi)要性。

二、財務部每天都要接(jie)觸大(da)量(liang)的(de)數據和枯燥的(de)報表(biao)，但(dan)大(da)家以(yi)苦為(wei)樂，從來沒有怨言，工(gong)(gong)作干得有聲有色。為(wei)了(le)(le)提高員(yuan)工(gong)(gong)的(de)榮譽意識 ，針對公司出臺的(de)工(gong)(gong)資(zi)考核(he)(he)制度，我們(men)相應地制定(ding)了(le)(le)內部員(yuan)工(gong)(gong)工(gong)(gong)資(zi)考核(he)(he)方(fang)案，由(you)部門經理依據員(yuan)工(gong)(gong)的(de)崗位描述對其平(ping)時的(de)表(biao)現進行(xing)綜(zong)合評判(pan)并作為(wei)參考遞交會(hui)計(ji)主管。考核(he)(he)制度的(de)實行(xing)有效地調動了(le)(le)大(da)家的(de)積極性(xing)，充分發(fa)揮了(le)(le)企業的(de)獎(jiang)勵機制，合理地利用了(le)(le)人力資(zi)源。

三、為(wei)了(le)(le)(le)更好(hao)的(de)與部(bu)門溝通(tong)，我們(men)在完(wan)成(cheng)本職工(gong)作(zuo)的(de)同時，發揚協作(zuo)精神，積極(ji)配(pei)合總經辦順利完(wan)成(cheng)了(le)(le)(le)工(gong)商(shang)年檢的(de)工(gong)作(zuo)，為(wei)隨后通(tong)過(guo)企(qi)業貸款(kuan)證年審做(zuo)好(hao)了(le)(le)(le)鋪墊。為(wei)了(le)(le)(le)配(pei)合物流(liu)(liu)中心錄入費(fei)用，我們(men)及時、準確地(di)編制(zhi)會計(ji)憑證并(bing)做(zuo)好(hao)憑證傳(chuan)遞、匯總工(gong)作(zuo)。為(wei)了(le)(le)(le)更好(hao)地(di)核(he)算營銷部(bu)門的(de)盈虧，為(wei)公(gong)司完(wan)成(cheng)銷售計(ji)劃(hua)提供依(yi)據(ju)，我們(men)及時記錄每(mei)一(yi)筆到款(kuan)，準確記錄貨款(kuan)的(de)清欠并(bing)周期(qi)性地(di)與營銷人員的(de)往(wang)來帳(zhang)進行核(he)對(dui)，并(bing)做(zuo)到營銷、財務、物流(liu)(liu)中心數據(ju)口(kou)徑一(yi)致。

四、為了培養自身的綜(zong)合能力，取人之長、補己(ji)之短。我們定期進行小組討(tao)論(lun)、學(xue)習企業會(hui)計制度(du)，大家互相(xiang)交流(liu)心得，熟悉各崗(gang)位(wei)的工(gong)(gong)作(zuo)流(liu)程(cheng)，把問題擺在桌(zhuo)面上。由員工(gong)(gong)轉達給部(bu)門(men)(men)經理，再由部(bu)門(men)(men)經理轉達給主(zhu)管，主(zhu)管根據匯總(zong)上來的意(yi)見與建議做出相(xiang)應(ying)的措(cuo)施。除(chu)此之外(wai)，我們合理地安排(pai)每位(wei)員工(gong)(gong)的外(wai)勤工(gong)(gong)作(zuo)，讓每個人都有(you)(you)(you)(you)與外(wai)界接觸(chu)的機會(hui)，做到工(gong)(gong)作(zuo)有(you)(you)(you)(you)里有(you)(you)(you)(you)外(wai)、有(you)(you)(you)(you)張(zhang)有(you)(you)(you)(you)弛。

五、在上半(ban)年的(de)(de)稅(shui)(shui)(shui)務(wu)(wu)工(gong)作(zuo)中(zhong)我們克服了許多困難，通過(guo)積極參加國(guo)、地稅(shui)(shui)(shui)局(ju)舉辦的(de)(de)辦稅(shui)(shui)(shui)人員崗(gang)位培(pei)訓以(yi)及查閱大(da)量的(de)(de)財務(wu)(wu)資(zi)料(liao)，順利完成并(bing)通過(guo)了企業所(suo)得(de)稅(shui)(shui)(shui)納稅(shui)(shui)(shui)清繳、增值稅(shui)(shui)(shui)一(yi)般納稅(shui)(shui)(shui)人年審工(gong)作(zuo)。通過(guo)對稅(shui)(shui)(shui)務(wu)(wu)籌(chou)劃(hua)的(de)(de)學習，提高了每(mei)月納稅(shui)(shui)(shui)申報工(gong)作(zuo)的(de)(de)質量，并(bing)且熟練掌(zhang)握了統計局(ju)、財政局(ju)、稅(shui)(shui)(shui)務(wu)(wu)局(ju)各項報表的(de)(de)填制工(gong)作(zuo)。

XX年財務主管工作計劃(hua)

一、參加(jia)財(cai)(cai)(cai)務(wu)(wu)人(ren)員繼續教(jiao)育每(mei)年財(cai)(cai)(cai)務(wu)(wu)人(ren)員都要參加(jia)財(cai)(cai)(cai)政局組織的財(cai)(cai)(cai)務(wu)(wu)人(ren)員繼續教(jiao)育。

首(shou)先(xian)參(can)加財務人員繼續教育(yu),了解新(xin)準則(ze)體系(xi)框架,掌握和領會(hui)新(xin)準則(ze)內容,要點、和精(jing)髓。全面按新(xin)準則(ze)的(de)規范要求,熟練(lian)地運用新(xin)準則(ze)等計劃,進行(xing)帳務處理和財務相關報表、表格的(de)編制。 參(can)加繼續教育(yu)后,匯報學習情況報告。

二、加(jia)強規范現金管理,做好日(ri)常核(he)算

1、根據新的制(zhi)度與準則結合(he)實際情(qing)況,進行(xing)業務核算,做好財務工作。

2、做(zuo)好本職工(gong)作的同時,處(chu)理好同其他部門(men)的協調關(guan)系.

3、做好正常出(chu)納核算工作。按照財(cai)務制度,辦理(li)現金的(de)(de)(de)收付和銀行結算業務,努(nu)力開源結流,使有限的(de)(de)(de)經費(fei)發揮真正的(de)(de)(de)作用,為公(gong)司提供財(cai)力上(shang)的(de)(de)(de)保證(zheng)。加強(qiang)各(ge)種(zhong)費(fei)用開支(zhi)(zhi)的(de)(de)(de)核算。及時進(jin)行記帳,編制出(chu)納日報明細(xi)表,匯(hui)總表,月初前報交(jiao)總經理(li)留存,嚴(yan)格支(zhi)(zhi)票領用手(shou)續,按規定簽發現金以(yi)票和轉帳支(zhi)(zhi)票。

4、財務人(ren)員必(bi)須按(an)崗位責任制堅(jian)持原則(ze),秉(bing)公辦事(shi),做(zuo)出表率。

5、完成(cheng)領導(dao)臨時(shi)交辦的其他(ta)工作。

篇10

現在(zai)的你(ni)，幸福了嗎？是坐(zuo)享昔(xi)日的輝煌，還是默默耕(geng)耘今天(tian)(tian)？也許，每個人都會有自己的打算(suan)。然而(er)，昔(xi)日的爛漫畢竟會有花黃時，而(er)今日的滿香春(chun)園必然會有秋的果實。一(yi)年之(zhi)季在(zai)于春(chun)，一(yi)份耕(geng)耘、一(yi)份收獲，春(chun)天(tian)(tian)是播(bo)種的季節。

年初的中央(yang)經濟工(gong)作會議已定下穩中求進的總基調，剛剛閉(bi)幕的“兩(liang)會”已為金融(rong)創新(xin)(xin)謀劃了(le)新(xin)(xin)篇。作為理財(cai)機構和個(ge)(ge)人則需要搭乘(cheng)政策春(chun)風，理出一(yi)份順應(ying)市(shi)場的財(cai)富增長的規(gui)劃。在這個(ge)(ge)充滿希冀的季(ji)節，除了(le)要有規(gui)劃藍圖，更多地(di)需要去辛勤澆灌。

在(zai)一般情(qing)景(jing)下(xia)，中國2013年GDP將會控制在(zai)同比增長7.3%-7.6%范圍(wei)內。貨幣政策方面，2013年降息和下(xia)調準備金率(lv)的空間可能會有(you)1-3次。

隨著(zhu)金融(rong)風(feng)險日漸增加，監管如何發力？被(bei)視為(wei)金融(rong)業(ye)未來發展“不二路徑(jing)”的綜合化經營怎(zen)么(me)推？“國(guo)五(wu)條”及其(qi)細則相繼出(chu)臺，房貸政策怎(zen)么(me)調整(zheng)？這三大金融(rong)業(ye)懸念，是今年兩會代表委員熱(re)議的焦點。

其中，最引人(ren)(ren)關(guan)注的還是老(lao)(lao)百姓的苦樂：年輕人(ren)(ren)愁(chou)婚(hun)房(fang)(fang)(fang)，老(lao)(lao)年人(ren)(ren)愁(chou)養老(lao)(lao)房(fang)(fang)(fang)，打工人(ren)(ren)愁(chou)租房(fang)(fang)(fang)，住院人(ren)(ren)愁(chou)病房(fang)(fang)(fang)，孕(yun)婦(fu)愁(chou)產(chan)房(fang)(fang)(fang)，平民愁(chou)保(bao)障(zhang)房(fang)(fang)(fang)，制片人(ren)(ren)愁(chou)票房(fang)(fang)(fang)，富人(ren)(ren)愁(chou)二房(fang)(fang)(fang)，壞人(ren)(ren)愁(chou)班(ban)房(fang)(fang)(fang)，連和尚們都在愁(chou)香房(fang)(fang)(fang)！

當然(ran)，全球經濟(ji)也有(you)回暖跡(ji)象。美國道瓊指(zhi)(zhi)數有(you)機會挑戰歷史新高，中國上證指(zhi)(zhi)數或將(jiang)成為(wei)全球最(zui)有(you)漲(zhang)勢的(de)指(zhi)(zhi)數；人民(min)幣持續小(xiao)幅(fu)升值(zhi)幾率(lv)高；亞(ya)洲新興市(shi)場(chang)正在崛起、金磚四國表(biao)現出更大投資機會；黃(huang)金價格將(jiang)有(you)機會再挑戰每盎司1800美元的(de)高點；蘭(lan)特期油很可能在每桶100-120美元區間震蕩；醫療生物科技仍是最(zui)有(you)潛力(li)的(de)投資標的(de)。

播撒什(shen)么樣(yang)(yang)的(de)春天理(li)(li)財(cai)(cai)種子，將決定收獲什(shen)么樣(yang)(yang)的(de)理(li)(li)財(cai)(cai)收益(yi)(yi)。目(mu)前市場(chang)上的(de)金融產(chan)品日(ri)益(yi)(yi)豐富，投(tou)資(zi)(zi)者的(de)投(tou)資(zi)(zi)渠(qu)道日(ri)益(yi)(yi)寬泛，銀(yin)行理(li)(li)財(cai)(cai)產(chan)品、股票、基(ji)金、保險產(chan)品、房地產(chan)、黃金、外匯(hui)、信(xin)托、股指期(qi)貨等都成(cheng)為熱門的(de)投(tou)資(zi)(zi)產(chan)品，理(li)(li)財(cai)(cai)理(li)(li)念(nian)逐漸深(shen)入人(ren)心。播種應當按照不同(tong)需求(qiu)，不同(tong)資(zi)(zi)產(chan)配置，配以多(duo)種方(fang)向的(de)理(li)(li)財(cai)(cai)種子。