本文選題：會計核算 + 事后監(jiān)督　； 參考：《金融理論與實踐》2015年01期

【摘要】：ACS系統(tǒng)上線運(yùn)行后,中央銀行事后監(jiān)督工作發(fā)生了巨大變化,如數(shù)據(jù)高度集中,憑證接柜與賬務(wù)記錄分離,實時監(jiān)督與事后監(jiān)督相融合等。同時,也面臨著一些新的問題和矛盾,如當(dāng)前的監(jiān)督理念與ACS系統(tǒng)的監(jiān)督理念不適應(yīng),現(xiàn)行的監(jiān)督定位也與新系統(tǒng)存在一定的偏差等。重點提出了監(jiān)督理念從合規(guī)性監(jiān)督向風(fēng)險防控轉(zhuǎn)變,監(jiān)督方式從重結(jié)果向重過程的轉(zhuǎn)變,克服監(jiān)督的時滯短板,重新調(diào)整優(yōu)化人力資源配置等探討性發(fā)展建議。
[Abstract]:After the operation of the ACS system, great changes have taken place in the post-supervision work of the central bank, such as the high concentration of data, the separation of the receipt cabinet from the accounting records, the integration of real-time supervision and post-supervision, and so on. At the same time, it also faces some new problems and contradictions, such as the current supervision concept and the supervision idea of ACS system are not suitable, and the current supervision orientation has some deviation from the new system. Some suggestions are put forward, such as the transformation of supervision concept from compliance supervision to risk prevention and control, the transformation of supervision mode from heavy result to heavy process, overcoming the time lag of supervision, and readjusting and optimizing human resources allocation.
【作者單位】： 中國人民銀行駐馬店市中心支行;
【分類號】：F832.1

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本文編號：1975840