人民银行县(市)支行审计监督研究——基于内设机构调整视角

Research on Audit Supervision of PBC County(City)Branch--Based On Perspective of Internal Institutional Adjustment

2016年人民银行济南分行试点实施了辖区县(市)支行内设机构调整,将县支行原有的内部监督检查职能上收至地市中心支行。本文首先分析了内设机构调整后县支行审计监督的现状,其次分析总结目前县(市)支行存在“审计资源受限明显”等四个方面的困难和问题,最后提出了强化县(市)支行审计监督的改进思路和措施。

In 2016,Jinan Branch of PBC implemented internal institutional adjustment of district county(city)branches,collect the original internal supervision and inspection functions of the county subbranch to the city central branch.First of all,this paper introduces the present status of audit supervision after institutional adjustment.Secondly,it analyzes and summarizes the difficulties and problems of county(city)branches in four aspects,such as the obvious limitation of audit resources.At last,it puts forward suggestions and measures to improve audit supervision of county(city)branches.