国库会计数据集中核算的监督效能研究

A Study on Supervision Performance of Treasury Centralization Booking

随着国库会计数据集中系统的推广应用,国库业务的处理流程和业务模式发生了巨大变革,这也对央行国库业务监督工作提出了新的挑战。本文首先对当前国库会计核算过程中存在的风险进行分析,阐述现行会计核算监督模式所存在的弊端,在此基础上指出国库会计核算监督由事后监督向核算过程监督转变的必要性,进而提出有效提升国库会计核算监督效能的方法,以充分发挥新形势下事后监督防范国库资金风险的"防火墙"作用。

Abstract： has taken place on the manipulating environment and pattern of treasury operation, which puts a new challenge to the supervision of the treasury business of the central bank. The paper first analyzes the risk of the treasury accounting process, elaborates the drawbacks of the current accounting supervision mode, and then points out the inevita, bility to change the post-supervision to the supervision on the accounting process of the treasury business. The paper finally puts forward the approaches to improve the supervision performance of the treasury accounting in order to effectively play the role of the post-supervision department as the fund risk ＂firewall＂.