从事后监督视角浅谈ACS中会计核算风险及防范

Discussion on the Risk of Accounting and its Prevention in ACS from the Perspective of Post-supervision

近年来,我国会计核算和支付结算改革步伐加快,特别是中央银行会计核算数据集中系统的上线运行,使得核算数据高度集中,业务流程变革再造,信息平台更加多元化。会计核算方式的变化必然对事后监督工作带来较大的影响。本文首先介绍了ACS的特点和优势,然后着重分析了ACS存在的风险,以及上线运行后对事后监督工作带来的影响。最后,从事后监督视角提出会计核算风险防范的针对性建议。

In recent years,the reform of accounting and payment settlement in China has been quickened,especially the implementation of Central Bank accounting data centralized system,which makes accounting data highly centralized and business process reengineering Information platforms are more diverse.The change of accounting method will bring great influence to the post-event supervision work.This paper first introduces the characteristics and advantages of ACS,and then focuses on the risk of ACS,as well as the operation of the post-operational monitoring of the impact.Finally,from the perspective of post-supervision Accounting Risk Prevention of targeted recommendations.