关于开展宏观审慎评估(MPA)内部审计的构想

The Idea of Carrying out Macro Prudential Evaluation (MPA) Internal Audit

2016年起,中国人民银行开始实施金融机构宏观审慎评估(MPA)。MPA管理框架共涉及7个方面,14个分项指标,其中资本充足率和杠杆率为核心指标,具有"一票否决"的作用,人民银行根据MPA指标体系各项的加权实际评估结果将金融机构划分为ABC三档,分别执行最优档、正常档和最低档的激励政策。与原有的宏观审慎政策相比,MPA更有利于为结构性改革营造适宜的货币金融环境。截止到2017年6月,全国共开展5次宏观审慎评估,但对宏观审慎评估的实际效果尚未从内部审计的角度进行实际检验。

Since 2016,the people＇s Bank of China has started to implement the macro Prudential evaluation of fi nancial institutions（MPA）.The MPA management framework involving a total of 7,14 sub indicators,the capital adequacy ratio and leverage ratio as the core index,with ＂one vote veto＂,according to the people＇s Bank of the weighted MPA index system of the actual evaluation results of fi nancial institutions will be divided into ABC third gear,respectively.The optimal gear,normal gear and the low the incentive policy.Compared with the original macro Prudential policy,MPA is more conducive to structural reforms to create a suitable monetary and fi nancial environment.As of June 2017,a total of 5 macro Prudential assessments were conducted nationwide,but the actual effect of the macro Prudential evaluation has not been tested in terms of internal auditing.