金融理论与实践
金融理論與實踐
금융이론여실천
FINANCIAL THEORY AND PRACTICE
2015年
1期
116-118
,共3页
会计核算%事后监督%中央银行
會計覈算%事後鑑督%中央銀行
회계핵산%사후감독%중앙은행
accounting%post-supervision%central bank
ACS系统上线运行后，中央银行事后监督工作发生了巨大变化，如数据高度集中，凭证接柜与账务记录分离，实时监督与事后监督相融合等。同时，也面临着一些新的问题和矛盾，如当前的监督理念与ACS系统的监督理念不适应，现行的监督定位也与新系统存在一定的偏差等。重点提出了监督理念从合规性监督向风险防控转变，监督方式从重结果向重过程的转变，克服监督的时滞短板，重新调整优化人力资源配置等探讨性发展建议。
ACS繫統上線運行後，中央銀行事後鑑督工作髮生瞭巨大變化，如數據高度集中，憑證接櫃與賬務記錄分離，實時鑑督與事後鑑督相融閤等。同時，也麵臨著一些新的問題和矛盾，如噹前的鑑督理唸與ACS繫統的鑑督理唸不適應，現行的鑑督定位也與新繫統存在一定的偏差等。重點提齣瞭鑑督理唸從閤規性鑑督嚮風險防控轉變，鑑督方式從重結果嚮重過程的轉變，剋服鑑督的時滯短闆，重新調整優化人力資源配置等探討性髮展建議。
ACS계통상선운행후，중앙은행사후감독공작발생료거대변화，여수거고도집중，빙증접거여장무기록분리，실시감독여사후감독상융합등。동시，야면림착일사신적문제화모순，여당전적감독이념여ACS계통적감독이념불괄응，현행적감독정위야여신계통존재일정적편차등。중점제출료감독이념종합규성감독향풍험방공전변，감독방식종중결과향중과정적전변，극복감독적시체단판，중신조정우화인력자원배치등탐토성발전건의。
The post-supervision work of central bank changed dramatically after the ACS system run-ning on the line. The advantages were highly concentrated data, separation of vouchers processing re-view and accounting recording, merging of real-time supervision and post-supervision. However, there are some new problems and conflicts. The current ideas of supervision is not suitable for the ACS sys-tem, there is a deviation between the current supervisory position and the new system. This paper gave some exploratory development advices as followings:the supervision ideas should shift from compliance to risk control oversight, the supervision methods should shift from result to pay more attention on pro-cess, getting over the shortcomings of time lag of supervision, readjusting the optimization the allocation of human resources, etc.
