File:NLC416-01jh003885-12250 中央銀行之理論與實務.pdf

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中央銀行之理論與實務   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陳天表著
image of artwork listed in title parameter on this page
Title
中央銀行之理論與實務
Publisher
中華書局
Description

分「理論」與「實務」2編。「理論」編敘述中央銀行之管理動向、效能原則，各國中央銀行的比較，中央銀行與票據交換所、幣制改革等方面的關係等，並述及我國中國、中央兩行概況；「實務」編專敘存款、放款、匯兌、會計等各項實際業務。附錄有關存款、放款、匯兌手續及中國、中央兩行的章程條例6種

目錄
自序
凡例
上編 理論
第一章 中央銀行之效能及其重要原則
第一節 中央銀行之一般觀察
一 靜態方面
二 動態方面
第二節 中央銀行之重要原則
一 應有發行兌換券特權
二 管理及方針應有獨立制度脫離政府之干預
三 應有辦理其本國政府所有關於銀行業務之特權
四 應為各普通銀行往來之總匯
五 關於普通銀行業務不應與商業銀行競爭
六 應有給予社會以銀行便利之精神
七 吸收存款不應用優給利息之手段
八 應按期公布貼現率及營業狀況
九 其資產應屬於最流動性質
十 可在國外設立代理處
十一 應有國際合作之精神
第三節 如何始可發揮中國中央銀行之效能
一 如何統一和鞏立發行特權
二 如何成為真正銀行之銀行
第二章 中國中央銀行概況
第一節 中國中央銀行之沿革
第二節 中國中央銀行之組織及職務
第三章 比較中央銀行
一 創立時期
二 資本
三 理事會之組織
四 監察及稽核
五 政府借款及購置政府債券
六 營業年限
七 盈餘分配
八 業務特質
九 發行準備
十 發行制度
第四章 中央銀行與票據交換所
第五章 中央銀行與幣制改革
第六章 中央銀行與重貼現業
下編 實務
第一章 辦理存款之大要
一 定期存款
二 活期存款
第二章 辦理放款與貼現之大要
一 抵押放款
二 票據貼現或重貼現
第三章 辦理匯兌之大要
一 國內外匯兌業務之要點
二 幾種換算公式與平價計算法
三 訂立成單之情形
第四章 處理銀行兌換券之大要
一 券之辨認
二 券之兌值
三 券之銷毀
四 券之加印
五 券之領用及代兌
第五章 會計與簿記
第一節 記賬通則
第二節 會計科目
一 業務會計科目
二 發行會計科目
第三節 記賬單位及主要賬記法
一 業務上主要賬之記賬方法
二 發行上主要賬之記賬方法
第四節 各種補助賬記法
一 業務上各種補助賬記法
二 發行上各種補助賬記法
第五節 表報之填制方法
一 業務方面
二 發行方面
第六節 銀行內部往來款項報單用法
一 業務方面
二 發行方面
第六章 稽核
第一節 稽核處理之大要
一 關於規則上
二 關於手續上
三 關於賬目上
第二節 總括賬表之填制方法
第七章 決算
一 決算期
二 結算利息
三 清理賬目
四 確計損益
五 攤提各費
六 結賬及報告損益
七 未達賬之處理
八 損益轉賬
九 編造業務決算表程序
十 編造發行決算表程序
附件
一 辦理存款之手續
二 辦理放款及貼現之手續
三 辦理匯兌之手續
附錄
一 中國中央銀行章程
二 中國中央銀行條例
三 中國中央銀行兌換券章程

Language Chinese
Publication date 民國23[1934]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
中圖分類
InfoField
F830.3
拼音題名
InfoField
zhong yang yin hang zhi li lun yu shi wu
載體形態
InfoField
[10],222頁

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