基于先进理念的央行内部控制研究

Study of the PBC's Internal Control based on Advanced Concepts

2014年9月12日印发的《商业银行内部控制指引》,引入制衡性、内控管理部门独立性、内控监督全覆盖等先进理念,对进一步完善央行基层行内部控制体系具有重要的借鉴意义。当前央行基层行内部控制组织实施职责有待厘清、内部控制评价工作有待改善、内部控制监督工作效果有待提高。应建立健全内控机制制度体系、理顺基层央行内控组织管理、完善人民银行内控评价、加强人民银行内控监督。

On September 12, 2014, The Commercial Banks Internal Control Guidelines was issued with introducing many advanced concepts, such as balance, independence of internal control management department, universal coverage of internal control supervision, which has important significance to further improve the internal control system at the grass-roots level of the people＇s bank of China branches. Clarifying the responsibility, improving the evaluation of internal control and the effect of supervision and internal control, which is important and urgent for internal control management department the people＇s bank of China branches. We should establish and improve the system of internal control mechanism, rationalize organization and management of internal control at the grass-roots level the people＇s bank of China branches, perfect the evaluation of internal control, strengthen internal control of the people＇s bank of China branches.