人民银行内审职能:一个文献综述

The Interior Examination and Verification Function of People's Bank——A Document Review

人民银行内审工作在促进内部管理、控制内部风险方面作用重大。关于内审职能的研究受到了相关理论和实务工作者的重视。通过对目前公开发表的研究文献的分析,发现这些文献主要集中在内审工作中存在的问题与对策等诸多方面,这为内审工作的开展提供了理论指导,但仍然存在着基础研究欠缺、研究方法单一、可操作性不强、研究者素质不高等不足之处。

The interior examination and verification work of People＇s Bank plays an important role in promoting internal management and controlling the internal risk, so the correlative theory and the practice operators pay much recognition on the function of interior examination and verification. Based on analysis of the present public research literature publication, it is discovered that these literatures mainly concentrate on as follows 5 aspects： ＂the problem and countermeasure about interior examination and verification work＂, ＂the interior examination and verification department constructing＂, ＂some item concrete interior examination and verification operation development＂, ＂the exploration about interior examination and verification reforming＂, ＂the relations between The interior examination and verification department and other departments＂. These achievements provide the theory instruction for developing interior examination and verification work, but there still are some deficiencies such as basis research deficiency, research technique unitary, feasibility weakness, researchers diathesis shortage, and so on.