风险管理视角下基层央行国库会计核算事后监督工作存在问题及对策  

Under the Risk Management Angle of View, the Basic Level Central Bank National Treasury Accounting——Problems and Countermeasures of Supervision after the Event

作　　者：黄圆[1] 

机构地区：[1]中国人民银行长春中心支行,吉林长春130051

出　　处：《吉林金融研究》2017年第8期57-60,共4页Journal of Jilin Financial Research

摘　　要：人民银行的国库部门负责办理国家预算资金收纳和支出等业务,是重要的会计核算部门之一。近年来,随着国库业务信息化建设的不断深入,会计数据集中系统(TCBS)、国库信息处理系统(TIPS)及国库管理信息系统(TMIS)等系统的上线运营,为国库部门高效、准确办理会计核算业务提供诸多便利,各系统之间实现无缝链接,为财、税、库、银等部门的信息共享搭建良好平台。但是,随着国库会计核算业务电子信息化程度的不断提高发展,涉及资金安全新的问题不断涌现。The Treasury Department of the people＇s Bank is responsible for handling the state budget, fund collection and expenditure, and is one of the important accounting departments. In recent years, with the deepening of information technology business accounting, centralized data system（TCBS）, the Treasury information processing system（TIPS） and treasury management information system（TMIS） system for on-line operation, the Treasury Department effi ciently and accurately handle accounting business to provide a lot of convenience, realize the seamless link between the various systems and structures a good platform for the financial, tax, bank, silver and other departments of the information sharing. However, with the continuous improvement and development of the Treasury accounting business and the degree of electronic information, new problems concerning capital security are emerging.

关 键 词：事后监督 风险管理 

分 类 号：F830.42[经济管理—金融学] F832.31