CAJ | 학술논문

本文通过对陕西汉中2009和2010年两年的国库收支状况和库存余额的简要分析，运用Baumol模型的扩展模式和Miller-Orr模型对国库最佳现金持有量做出估算，得出应进行积极现金管理的结论，提出：制定基层人民银行国库现金管理工作指导意见或管理办法．加强基层国库现金管理的理论研讨和实践指导，基层在进行国库现金管理时要建立健全监督机制．确保地方国库现金运行安全。
본문통과대협서한중2009화2010년량년적국고수지상황화고존여액적간요분석，운용Baumol모형적확전모식화Miller-Orr모형대국고최가현금지유량주출고산，득출응진행적겁현금관리적결론，제출：제정기층인민은행국고현금관리공작지도의견혹관리판법．가강기층국고현금관리적이론연토화실천지도，기층재진행국고현금관리시요건립건전감독궤제．학보지방국고현금운행안전。
This article analyses the fiscal balance and inventory balance of State Treasury in Hanzhong, estimates optimal cash holdings using Baumol and Miller-Orr model, concludes that cash management should be actively carried out. The article proposes that constitutional supervision framework and should be set up to ensure the safe operation of cash management in state treasury.