CAJ | 학술논문

风险管理是事前控制的有效手段。多年来，风险防范一直是央行内部控制研究的主体，伴随着支付系统的相继投入运行，中央银行会计核算组织体系和会计管理体制发生了重大变革，导致会计核算及风险分布呈现诸多改变。为有效防范会计核算风险、确保央行资金安全，建立行之有效的风险管理成为当前央行控制资金风险的重要课题，本文对会计风险分布现状、资金风险表现等进行分析，并提出资金风险防范的建议。
풍험관리시사전공제적유효수단。다년래，풍험방범일직시앙행내부공제연구적주체，반수착지부계통적상계투입운행，중앙은행회계핵산조직체계화회계관리체제발생료중대변혁，도치회계핵산급풍험분포정현제다개변。위유효방범회계핵산풍험、학보앙행자금안전，건립행지유효적풍험관리성위당전앙행공제자금풍험적중요과제，본문대회계풍험분포현상、자금풍험표현등진행분석，병제출자금풍험방범적건의。
Risk management is an effective means of controlling risk in advance. For many years, risk prevention has been the main body that is studied in the central bank＇s internal control. Along with the settlement system being put into use, there is a great reform in accounting and management system, which leads to many changes in accounting and risk distribution. In order to effectively prevent accounting risk and guarantee the safety of central bank fund, it is a task to establish an effective risk management to control fund risk. The paper analyzes the accounting risk distribution situation and fired risk performance and puts forward the suggestions on prevention of fund risk.