央行资金风险:操作行为与监督效能的博弈

风险管理是事前控制的有效手段。多年来,风险防范一直是央行内部控制研究的主体,伴随着支付系统的相继投入运行,中央银行会计核算组织体系和会计管理体制发生了重大变革,导致会计核算及风险分布呈现诸多改变。为有效防范会计核算风险、确保央行资金安全,建立行之有效的风险管理成为当前央行控制资金风险的重要课题,本文对会计风险分布现状、资金风险表现等进行分析,并提出资金风险防范的建议。

The Central Bank Fund Risk： A Game between Operation and Supervision

Risk management is an effective means of controlling risk in advance.For many years,risk prevention has been the main body that is studied in the central bank’s internal control.Along with the settlement system being put into use,there is a great reform in accounting and management system,which leads to many changes in accounting and risk distribution.In order to effectively prevent accounting risk and guarantee the safety of central bank fund,it is a task to establish an effective risk management to control fund risk.The paper analyzes the accounting risk distribution situation and fund risk performance and puts forward the suggestions on prevention of fund risk.