银行函证制度的发展及在中央银行的优化运用

Development History of Bank Confirmation Procedure and Optimized Utilization in PBC

中央银行在国家金融体系中居于主导地位,承担制定和执行货币政策,防范和化解金融风险,维护金融稳定,促进经济增长的职责。中央银行统一货币发行,作为商业银行和其他金融机构的最后贷款人和资金清算人,通过运用各类货币政策工具调控市场流动性和商业银行创造信用的能力。

When the CPAs audit the financial statements of financial institutions,it is importanttoobtain the audit evidence related totheirdeposits and required reserves in the People’s Bank of China(PBC) and their borrowings from the PBC through theconfirmation procedures,which is essential forimproving the auditquality, keeping the order in the financial market and safeguarding against the operationrisks and reputation risks of financial institutions and the PBC.This articlereviews the development history and main content of bank confirmation system andanalyzes the features ofthe businessesofthe commercial banks and the PBC;then, on basis of the latest developmentsof the bank confirmation procedureand thespecific conditions of the PBC,it proposes that PBC should refer to the bank confirmation system to optimize themodel of its confirmation letters, regulate confirmation procedures and promote informatization of confirmation procedures.