摘要
科学定位事后监督在央行内部控制体系中扮演的"角色",对充分发挥事后监督职能,进一步完善央行内部控制体系,防范和化解会计核算风险有重要的现实意义。本文对事后监督在央行内部控制体系中的作用进行了分析,指出影响事后监督职能定位作用发挥的影响因素,并提出加强事后监督作用发挥的相关建议。
Scientifically defining the role of post-supervision in PBC＇s internal control system is greatly meaningful to fully bringing into play the function of post-supervision, further perfecting PBC＇s internal Control system and preventing and mitigating accounting risk. The paper analyzes the function of post-supervision in PBC internal control system, points out the factors affecting the function and role of post-supervision, and puts forward suggestions on strengthening the function and role of post-supervision.
出处
《西部金融》
2012年第4期10-12,共3页
West China Finance
关键词
央行业务
事后监督
内控体制
central bank
post-supervision
internal control system
