基于ACS模式下的人民银行会计核算监督管理体系研究

The Study on the Accounting Supervision System of the People’s Bank of China Based on the Accounting Data Centralized System(ACS)

本文根据中央银行会计核算数据集中系统(ACS)模式下会计核算管理与监督体系的基本特点,认为当前人民银行会计核算监督管理体系中存在着会计核算监督管理体制不畅;会计核算监督模式与ACS业务发展不相适应;会计核算监督功能有待进一步完善等问题,建议理顺会计核算监督管理工作体制;建立健全会计核算监督管理制度体系;提升会计监督的职能定位等建议。

According to the characteristics of the accounting management and supervision system of the Accounting Data Centralized System (ACS),this paper analyzes the problems and constraints the current accounting management and supervision of the People’s Bank of China, and puts forward relevant policy suggestions.