新时期人民银行内部审计职能定位及发展研究  

Research on the Orientation and Development of the Internal Audit of the People’s Bank of China in the New Period

作　　者：王珏琰[1] Wang Jueyan

机构地区：[1]中国人民银行济南分行

出　　处：《金融理论与实践》2019年第11期42-45,共4页Financial Theory and Practice

摘　　要：内部审计是央行组织治理的重要组成部分,如何有效落实审计署2018年11号令《关于加强内部审计工作的规定》、全面发挥内部审计职能来推动各级人民银行更加科学高效地履职,是央行内部审计工作发展的重点。对央行内部审计工作需要应对的新形势进行了分析,阐述了新时期央行内部审计职能定位以及履职中存在的困难,提出推动央行内部审计工作深化发展的相关建议。Internal audit is an important part of the central bank’s organizational governance.How to effectively implement the“Regulations on Strengthening Internal Audit Work”of the Audit Office Decree No.11 of 2018 and fully exert the internal audit function to promote the performance of the People’s Bank of China is a focus of the central bank’s internal audit work.This paper analyses the new situation that the internal audit of the central bank needs to deal with,expounds the function orientation of the internal audit of the central bank and the difficulties in performing its duties in the new period,and puts forward relevant suggestions to promote the deepening development of the internal audit of the central bank.

关 键 词：中央银行 内部审计 职能定位 

分 类 号：F832.31[经济管理—金融学]