基层央行资产负债表健康性审计研究

央行资产负债表的状况是公众评价货币政策效果和形成政策预期的重要渠道。资产负债表的真实性和健康性越来越受到公众的关注,央行的资产负债表健康性审计也逐渐成为央行内审工作的重要内容。本文结合开展央行资产负债表健康性审计的意义,着眼于基层央行的实际情况,提出了基层央行资产负债表健康性的三项标准,明确了基层央行资产负债表健康性审计的主要内容、审计方法,初步构建了资产负债表审计框架。

Research of PBC Sub-branch Balance Sheet Health Auditing

The balance sheet of PBC is an important channel for public to evaluate the efficiency of monetary policy and form the policy anticipated. The authenticity and health of the balance sheet is increasingly subject to a high degree of concem, and the central bank＇s balance sheet health auditing has gradually become to the emphasis of central bank＇s intemal audit. Based on the significance of central bank balance sheet Health Auditing and the central bank＇s actual situation, the author pro- posed three standards, the main content of auditing, auditing methods of the balance sheet health, and build the balance sheet auditing framework preliminary.