基层央行资产负债表健康性审计探索

摘要

本轮金融危机以来,受境外主要经济体宽松货币政策的影响,加之国内自身经济发展需要,人民银行向市场注入了大量流动性,基层央行资产负债表规模也随之不断扩大,相关资产负债的健康性也成为社会关注的重点.通过对基层人民银行资产负债表的内部审计开展了大量研究和实践之后,从审计标准、审计重点、审计方法等方面对基层央行如何开展资产负债表审计进行了初步探讨,并提出有针对性的建议.%Since the financial crisis of 2008, answering to the easy monetary policies of world major economies, and also with the consideration of the balancing and developing of domestic economy, the People's Bank of China (PBC) has injected a huge quantity of liquidity into the market. Assets and liabilities in the Balance sheets of provincial branches of the PBC have been growing. The soundness of these assets and liabilities has been widely concerned. As a member of Auditing Research Group on Soundness of the Balance Sheets of the PBC, author of this article has made thorough studies on these balance sheets through an internal auditing perspective, with months of on- site testing and investigation, and off-site researches. With a detailed documenting, the successful exploring of this effort is hereby presented, and experience has been shared and suggestion been given on how an internal audit on its balance sheet of a central bank branch should been programmed, which includes the establishment of audit standards, the weighing of major risk points, and application of possible audit methods and skills.