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人民银行会计核算工作分为会计核算管理和会计核算两个部分。会计核算工作风险是指会计核算工作中由于制度缺失或制度落实不到位,以及系统原因、操作失误、道德沦丧等可能遭遇的风险或损失。从近年来人民银行发生的案件来看,大多是有章不循、违规操作、思想教育松懈、内控不严密、监督管理不到位造成,暴露出了央行会计核算工作监督管理中存在的种种簿弱环节。建立健全科学的、系统的风险评估与预警机制,做到预防在先,关口前移,对加强会计核算部门内部控制与管理,提高风险防控能力,制定具有前瞻性的风险防范措施,具有很强的现实性和必要性。
PBC accounting work is divided into accounting management and accounting two parts. Accounting risk refers to the accounting work due to lack of system or system implementation is not in place, and the system causes, errors in operation, moral hazard may encounter risks or losses. In recent years, the PBC cases, most of them are not follow the rules, irregularities, lax ideological education, internal control is not tight, supervision and management is not in place, exposing the central bank accounting supervision and management of the existence of various books weak Links. Establish and improve a scientific and systematic risk assessment and early warning mechanism so as to prevent prior and prior control and enhance internal control and management of accounting departments so as to enhance risk prevention and control capabilities and formulate proactive risk prevention measures, Strong reality and necessity.