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为了确保国库资金的安全性,搞好人民银行的安全管理工作,对资金风险进行有效地防范及化解已经成为人民银行市(县)支行机构履行央行职责的最基本要求。随着人民银行市(县)支行机构改革的逐步深入,基层国库会计无论在核算方面,还是管理模式方面均产生了相当大的变化。因此,本文重点就基层国库会计业务所存在的风险点进行了分析,并提出了一系列对策以提高基层国库会计的风险防范能力,以确保国库资金的安全性。
In order to ensure the safety of treasury funds and do a good job in the safety management of the People’s Bank of China, effective prevention and resolution of financial risks has become the most basic requirement for PBOC city and county agencies to fulfill their responsibilities. With the gradual deepening of the reform of the sub-branches of the People’s Bank of China (county), great changes have taken place in the accountancy and management of grassroots treasury accounting. Therefore, this article focuses on the risk points of the basic treasury accounting business analysis, and put forward a series of countermeasures to improve grassroots treasury accounting risk prevention capabilities to ensure the security of treasury funds.