本文選題：事后監(jiān)督　切入點：風險預警　出處：《寧夏大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著計算機信息技術(shù)的發(fā)展,電子化和智能化的辦公模式逐漸成為發(fā)展趨勢。但人民銀行事后監(jiān)督中心的會計核算風險評估管理工作目前仍采用傳統(tǒng)的被動的結(jié)果監(jiān)督方式,在整個業(yè)務流程中不能夠及時、準確地捕捉風險點,缺乏風險預警機制。為了擺脫目前落后的業(yè)務處理手段,本文從事后監(jiān)督部門具體業(yè)務操作中的實踐數(shù)據(jù)出發(fā),力求搭建一個集評估預警于一體的監(jiān)督體系,適應當前網(wǎng)絡(luò)信息化和核算業(yè)務發(fā)展的需要,使事后監(jiān)督工作由被動的合規(guī)性監(jiān)督向積極的風險性監(jiān)督轉(zhuǎn)變,由單純地履行監(jiān)督職能向監(jiān)督職能與評價職能并重轉(zhuǎn)變,進一步深化了監(jiān)督內(nèi)涵,提升監(jiān)督層次。在本文的核心章節(jié),通過對目前YC中支事后監(jiān)督業(yè)務現(xiàn)狀的調(diào)研,分析產(chǎn)生問題的原因,提出解決問題的措施,從而展開對事后監(jiān)督風險預警評估系統(tǒng)的需求分析。進而對事后監(jiān)督風險預警評估進行詳細的設(shè)計。在闡述系統(tǒng)時,以解決實際業(yè)務問題出發(fā),從業(yè)務人員的角度,通過詳細說明系統(tǒng)應實現(xiàn)的功能以及如何實現(xiàn)這一過程,帶出系統(tǒng)在促進業(yè)務方面所起的作用。最后,通過對系統(tǒng)運行效果的評價,提出下一步改進措施,最終實現(xiàn)本文的研究目的,暨系統(tǒng)的應用研究。本文結(jié)合理論研究和文獻研究,結(jié)合調(diào)查法和訪談法從實際現(xiàn)狀進行分析梳理,有針對性、定性、定量的對研究內(nèi)容進行闡述。根據(jù)人民銀行YC中心支行會計核算事后監(jiān)督工作實際,通過對風險的識別、計量、監(jiān)測和管理,實現(xiàn)轄區(qū)會計核算業(yè)務有靜態(tài)復核型的結(jié)果監(jiān)督向動態(tài)預警分析型的監(jiān)督轉(zhuǎn)變,增強事后監(jiān)督的預警提示、風險評價等功能,為核算執(zhí)行部門提供有效的風險預警,促進其加強內(nèi)部管理有效防范和規(guī)避資金風險。
[Abstract]:With the development of computer information technology, the electronic and intelligent office mode has gradually become the trend of development. However, the management of accounting accounting risk assessment and management in the post supervision center of the people's Bank of China (PBOC) still adopts the traditional passive result supervision method. In order to get rid of the present backward business processing means, this paper starts from the practical data in the specific business operation of the supervision department after the event, because it can not catch the risk point in time and accurately, and lacks the risk warning mechanism in the whole business process. We will strive to build a supervisory system that integrates assessment and early warning to meet the needs of the current development of network information and accounting business, so as to change the supervision work after the event from passive compliance supervision to positive risk supervision. The transformation of supervision function from pure supervision function to supervision function and evaluation function has further deepened the connotation of supervision and raised the supervision level. In the core chapter of this paper, through the investigation and investigation of the present situation of YC after-supervision business, The causes of the problems are analyzed, and the measures to solve the problems are put forward, so as to analyze the needs of the post-supervision risk early warning assessment system. Then, the detailed design of the post-supervision risk early-warning assessment is carried out. In order to solve practical business problems, from the point of view of business personnel, by explaining in detail the functions that the system should achieve and how to realize this process, the role of the system in promoting the business is brought out. Finally, Through the evaluation of the system running effect, the next step improvement measures are put forward to realize the purpose of this paper and the application research of the system. Combining the investigation method and the interview method from the actual present situation to carry on the analysis combing, has the pertinence, the qualitative, the quantity carries on the elaboration to the research content. According to the people's Bank of China YC center branch bank accounting check after the work actual, through to the risk identification, To measure, monitor and manage, to realize the transformation from static checking result supervision to dynamic early warning and analysis, and to enhance the functions of early warning warning and risk evaluation after supervision. It provides effective risk warning for accounting execution department, and promotes its internal management to prevent and avoid capital risk effectively.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.2

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