新信息系统下央行国库内部控制问题的探讨

随着包括TCBS及TIPS等国库信息系统的应用，国库业务的操作环境发生了巨大的变化，国库部门所面临的各种风险也有所差异。本文首先对新信息系统内部控制程序设置及新信息系统给国库内部控制带来的影响进行了分析；然后从优化系统内部控制程序设置、强化国库内部控制环境和加强国库业务操作过程三个方面提出完善央行国库内部控制机制的建议，希望能防范并减少国库资金风险的发生。

Discussion on the Internal Control of the Central Bank's State Treasury Department under the new Information System Environment

Along with application of state treasury information system including TCBS and TIPS,the state treasury service operating environment has been changed dramatically,and the various risks which the state treasury department faced also had increased to varying degrees.Therefore,in the article,firstly to analyze the internal control establishment in the infor-mation system and the impact which the system carries on the internal control environment;and then to put forward the proposal from the three aspects optim...