弥补事后监督固有缺陷的前导机制研究

Research on Guiding Mechanism to Remedy the Inherent Defects of After-the-event Supervision

中文关键词:  人民银行  内部控制  事后监督  缺陷弥补  工作机制

英文关键词:People's Bank of China  internal control  afterward supervision  defect remedy  working mechanism

中文摘要:

      内部控制的有效性即控制目标应通过一定的手段和形式来实现,而健全、完善、协调的工作机制则是其核心环节。属于人民银行会计内控范畴的事后监督,存在监督时间的滞后性和监督内容的不全面性两个固有缺陷,在一定程度上制约和影响了其防范资金风险的职能作用。本文根据有关内部控制理论,结合实际从建立预警制度、解决这一发展中的问题,应坚持以科学发展观为指导,逐步健全和完善具有央行事后监督特点的工作机制,以最大限度地发挥事后监督的有效性。

英文摘要:

      The effectiveness of internal control refers to the objective of control,which should be realized by way of certain means and forms,with a sound,perfect and concerted working mechanism as the core.The after-the-event supervision falls under the category of internal control in the accounting of People's Bank of China,but the delay in supervision time and the incompleteness in supervision content are the two inherent defects in such supervision,which in a certain degree restricts and influences its function to keep away the capital risk.Based on the internal control theory,combined with the actual situation,this paper proposes to establish a pre-warning system to solve the ongoing problem,which should be guided under the scientific development principle so that a working mechanism can be gradually improved and perfected with the characteristics of central bank in its after-the-event supervision to bring into full play the effectiveness of after-the-event supervision.