基于内部控制理论的基层央行征信监管实务探讨  

A Probe into the Credit Reference Supervision Practices of Grass-rooted Central Banks Based on the Internal Control Theory

作　　者：单懿[1] 谷岩洁[1] 沈文娟[1] 

机构地区：[1]中国人民银行蚌埠市中心支行,安徽蚌埠233000

出　　处：《征信》2012年第5期25-27,共3页Credit Reference

摘　　要：对金融机构征信业务开展监督管理是中国人民银行规范金融机构征信业务内部管理、推动征信业发展的一项重要手段。从近几年的执法检查和非现场监督情况看,金融机构在内部控制上还存在一些问题,如内控环境建设缓慢、风险评估意识薄弱等;同时,内部控制理论还未引入到金融机构监管体系。为确保基层央行能够全面、有效地监管金融机构征信业务,应将内控理念引入到监管行为当中,构建金融机构征信内控评价体系,加强金融机构内部控制环境建设,并通过强化监管手段提升金融机构内部控制评价质量。Carrying out the supervision and management of credit reference business of financial institutions is an important tool for the People＇ s Bank of China to regulate the internal management of credit reference business and promote the development of credit reporting industry. Viewing from the recent law enforcement examination and off - site surveillance of FI regarding internal control, some problems can be found such as lagged construction of inter- nal control environment, weak awareness of risk assessment ; meanwhile, the internal control theory has not been in-troduced to financial institution regulatory system. To ensure that the central banks at grass-rooted levels perform a full and effective supervision of credit reference business of financial institutions, it＇ s necessary to introduce internal control concepts to regulatory practices, to build up FI credit reference internal control evaluation system, to strengthen FI internal control environment construction, and enhance FI evaluation of internal control quality by strengthening the regulatory means.

关 键 词：基层央行 征信监管 内部控制 监管体系 

分 类 号：F832.31[经济管理—金融学]