运用电子化手段推进国库会计事后监督转型的思考  

The Reflection on Pushing the Transformation of Supervision Afterwards on Accounting and State Treasury by Means of Electronization

作　　者：李红燕[1] 

机构地区：[1]中国人民银行石河子市中心支行,新疆石河子832000

出　　处：《西部金融》2013年第11期87-89,共3页West China Finance

摘　　要：国库会计事后监督是保障国库资金安全、提高国库会计核算质量的重要环节。然而,受监督模式、技术手段等多方面因素的影响,国库会计事后监督大量的资源耗费在日常简单的再复核上,履职效能不能充分发挥,工作亟待转型。本文从恰当处理事后监督工作全面性与着重点的关系出发,试探建立国库会计核算各类报表、账务、预算科目之间的对应关系,运用电子化手段自动比对数据逻辑,变人工复核式监督为系统分析式监督,切实发挥国库会计事后监督监管职能。Supervision afterwards on the state treasury and accounting is an important link to ensure the safety of the state treasury funds and improve the quality of the state treasury and accounting check. However, influenced by factors such as the supervision mode and technique, a large amount of resources of supervision afterwards on the state treasury and accounting is consumed in the daily sim-ple review, its role and effectiveness is not fully played, so the working mode is urgent to be transformed. Starting from the appropriate treatment of the relationship between comprehensive work and key work, the paper tries to establish the corresponding relationship be-tween accounting statements, treasury and budget items, automatically compare data logic by means of electroniztion, change hu-man-based review supervision and monitoring to the system-based analysis supervision and monitoring, and brings the full role of su-pervision afterwards on the state treasury and accounting.

关 键 词：中央银行 事后监督 电子化 

分 类 号：F830.5[经济管理—金融学]