我国财政国库管理体制中激励相容制度的合理安排

文章联系委托代理理论，对我国财政国库管理制度进行了研究，指出在现行财政国库制度中，既存在确定的代理收益，也存在着一定的委托代理问题，并着重对委托代理问题中的激励不相容问题进行了分析，提出了按照公共部门经济条件下我国财政国库制度本身特点做出合理制度安排的建议。

On the Institution of Incentive Compatibility of the National Treasury Management System in China

Based on the principle-agent theory,this article studies National Treasury Management System in China.It argues that certain principle-agent benefits can be achieved in this system,but principle-agent problems still exist.This article mainly analyzes the problem of incentive incompatibility,and puts forward some suggestions on how to improve the system according to the characteristics of the national treasury management system in China under the conditions of public sector economy.