事后监督在央行内控体系中的角色定位研究

摘要

Scientifically defining the role of post-supervision in PBC＇s internal control system is greatly meaningful to fully bringing into play the function of post-supervision, further perfecting PBC＇s internal Control system and preventing and mitigating accounting risk. The paper analyzes the function of post-supervision in PBC internal control system, points out the factors affecting the function and role of post-supervision, and puts forward suggestions on strengthening the function and role of post-supervision.%科学定位事后监督在央行内部控制体系中扮演的“角色”，对充分发挥事后监督职能，进一步完善央行内部控制体系．防范和化解会计核算风险有重要的现实意义。本文对事后监督在央行内部控制体系中的作用进行了分析，指出影响事后监督职能定位作用发挥的影响因素，并提出加强事后监督作用发挥的相关建议。