人民银行会计核算监督职能作用及其实施研究

The Study on the Function of Accounting Supervision of the People's Bank of China and Its Implementation

本文以人民银行会计核算监督为视角,梳理近年来人民银行会计核算监督职能的作用表现及其实施效果,比较分析国外中央银行和国内商业银行内部会计控制或监督的特征及其有效经验;立足人民银行"大会计"理念及工作实际,从组织建设、制度规范、技术手段、监督价值等方面提出了进一步提升人民银行会计核算监督发展策略。

From the perspective of the accounting supervision of the People＇ s Bank of China （PBC）, the paper summarizes the function of the accounting supervision of PBC and its implementation effect in recent years, compares characteristics and effective ex- perience of the internal accounting control or supervision of foreign central banks and domestic commercial banks. Based on the con- cept and reality of ＂Comprehensive Accounting＂ of PBC, from such aspects as the organization construction, system standardization, technical means and supervision value, the paper puts forward the development strategy to further enhance the accounting supervision of PBC.