南京国民政府中央银行之国库经理制度发展论——以政府主导下的制度生成过程为视角

经理国库并与国家财政部门相配合以管理政府帐户、集中税收资金和给付支出，是现代中央银行的三大特定职能之一。从制度层面来看，近代中国在北洋政府时期就已经出现了政府主导下的制度构建，但与西方商业银行、中央银行的出现及制度的形成相比较，近代中国由于政治经济环境的剧烈变化．银行业的制度发展过程中就出现了一个断层。至南京政府时期，在垄断性的全国金融结构中，中央银行体制经历了由复合制到单一制的发展过程，中央银行集中行使的三大职能最终得以完成，但金融服务于财政的弊端却限制了中央银行制度的良性发展。

Development of central bank treasury manager system in Nanjing National Government:an examination from the perspective of government-led system generation process

Treasury manager, in cooperation with financial departments of the state, manages state accounts, collects tax money, and pays for expenditures, which are three functions of modern central bank. Examined from the system perspective, modern China has seen government-led system construction as early as the period of Northern Warlords Government; yet compared with the formation of commercial and central banks in the west, the banking system development in China saw a fault in its process due to dramatic changes in political and economic environment. In the period of Nanjing Government, the central bank system went through the development from multi mode to unitary system when the three functions of central bank were collectively performed; however, the practice of banking serving government hnance has prevented central banking system from growing soundly.