关于建立基层外汇局外汇检查风险审计制度的对策

The Countermeasures for Establishing the Risk Audit System of Foreign Exchange Inspection of the Foreign Exchange Bureau

近年来,国际金融环境复杂多变,外汇局加大执法力度,严厉打击了逃套汇、外汇非法交易等违法行为,取得了较好的成效。随着经济金融形势的变化,外汇局的管理手段已由事前转为事后,外汇检查成为外汇局的重要管理手段,外汇检查所发挥的监管作用显著增强。但由于检查本身具有较强的执法性,在日常行政执法过程中,特别是基层外汇局实施执法检查中风险隐患也有所增多,履职能力受到挑战。开展对基层外汇局外汇检查工作的内审监督,建立一个有效的业务事后审计监督机制,及时纠错,准确评估检查手段的实施绩效,对提高其履职水平,促进其依法行政显得日益重要和紧迫。

In recent years, the international financial environment is complex and changeable, the foreign exchange bureau to strengthen law enforcement, to crack down on the escape arbitrage, illegal foreign exchange transactions and other illegal activities, and achieved good results. With the change of economic and fnancial situation, the management method of foreign exchange bureau has been transferred from ex ante to ex post. Foreign exchange inspection has become an important management means of foreign exchange bureau, and the regulatory role played by foreign exchange inspection has been signifcantly enhanced. However, due to the strong enforcement ability of the inspection itself, in the daily administrative enforcement process, especially in the implementation of the law enforcement inspection by the basic level foreign exchange bureau, there are also increased risks, and the ability to perform duties is challenged. To carry out the internal audit supervision for the foreign exchange inspection work of the grassroots foreign exchange bureau, and establish an effective business post audit supervision mechanism, timely correcting errors and accurately evaluating the implementation performance of the inspection means, is increasingly important and urgent for improving the level of its performance and promoting its administration according to law.