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为尽快满足现代化支付清算系统与宏观调控职能的服务需求,人民银行核算数据全国集中方案已正式提上议程。从其对核算监督与资金风险防范的新要求来看,目前的事后监督工作无论是在体制、定位、目标还是方法、手段上都无法实现甚至是相违背,必须进行实质性的突破和改变。本文以会计核算数据大集中为背景进行分析,提出事后监督机制重建构想与展望,以期解决事后监督工作现有或即将遇到的难题并有效提高监督效能。
In order to meet the service demand of the modern payment and settlement system and macro-control functions as soon as possible, the national centralized plan of accounting data of the People’s Bank of China has been formally put on the agenda. Judging from its new requirements on accounting supervision and prevention of financial risks, the present post-supervision work can not be realized or even reversed in terms of system, orientation, objectives or methods and means, and substantial breakthroughs and changes must be made. This paper analyzes the background of accounting data concentration and puts forward the concept and outlook of reconstruction of post-monitoring mechanism in order to solve existing or upcoming problems of post-supervision work and effectively improve the efficiency of supervision.