深化人民银行内部审计职能探析

本文主要依托于国内外受托责任理论的相关研究成果,通过对内部审计历史沿革的考察,对人民银行内外部受托责任体系及内部审计的理论职能进行了分析。然后结合人民银行内部审计成立以来的管理和操作实践,对其管理体制和职能特点进行了评析,并就未来人民银行内部审计的职能及作用途径进行了思考。

Analysis on Deepening the Internal Audit Function of the People's Bank of China

Reliing on the theory of accountability at home and abroad,through examination of the internal audit historical evolution,this paper analyzes internal and external accountability system and the theory functions of the internal audit of the People's Bank of China.Then with the management and operation practice of internal audit,it assesses the management structure and function characteristics,and thinks about the future functions and channels of the internal audit of the People's Bank of China.