提升央行事后监督效能的途径探析

事后监督作为央行内控体系的重要组成部分,在提高会计核算质量、保障内部资金安全等方面发挥着重要作用。适应业务核算数据大集中的发展趋势,央行事后监督工作应在监督理念、职能定位、方法手段等方面予以改进和突破,实现从合规性监督向资金风险性监督、从全面复审向重点核查、从核算结果监督向对数据定性、定量预警分析方向的转型,以有效发挥事后监督的会计核算资金风险＂防火墙＂作用。

Approaches to Improve Performance of Post-Supervision of the People's Bank of China

Post-supervision is an important component of the internal control system of the People’s Bank of China,and it plays an important role on improving the quality of accounting works and ensuring the safety of the internal financing.The post-supervision of the People’s Bank of China should adapt to the trend of centralization of business data,and transform from compliance supervision to funds risk supervision,from comprehensive review to key verification,from results supervision to qualitatively and quantitatively early warning analysis of data,in order to effectively play the funds risk "firewall" role.