基层人民银行内部控制现状考察与强化途径

近年来，基层人民银行紧紧围绕《中国人民银行分支机构内部控制指引》，积极加强内部控制建设，努力防范和控制内部风险，并取得了一定的成效。但在实际工作中，受到多方面因素的影响，基层央行在内部控制的理念、方法和措施上仍存在较多的不足，内控能力和水平尚不高，对内部风险的控制还比较薄弱。基层央行应进一步推进内部控制建设，不断提升内控水平，增强内部风险防范能力，保证安全、高效地履行中央银行职责。

The Study of the Present Internal Control in the Grassroots People's Bank of China and the Enhancing Way

Recent years, according to the Branch Internal Control Guidelines of People's Bank of China, the grassroots People's Bank of China have enhanced the internal construction, made great effort to prevent and control internal risks, and have got great effect. But during the practical work, the grassroots People's Bank of China still have their inadequate in the internal control of its idea, method and measures. The internal control ability and level are not high, and the control of internal risks is weak. There...