优化外汇管理内控机制建设的研究和思考——基于COSO理论研究  

Research and Thinking on Optimizing the Internal Control Mechanism of Foreign Exchange Management——Based On The COSO Theory

作　　者：课题组 安喜锋 Research Group

机构地区：[1]不详 [2]中国人民银行西安分行

出　　处：《西部金融》2020年第9期88-91,共4页West China Finance

摘　　要：近年来,外汇管理主动转变管理理念,强化服务意识,加大简政放权力度,服务涉外实体经济的能力和水平明显提升,同时也对外汇管理内控机制提出更高的要求。本文深入分析当前外汇管理内控机制建设的现状,研究借鉴国际内控机制建设模式,对比分析美国COSO内部控制和加拿大CSA理论优劣,提出优化外汇管理内控机制建设的思路和建议。In recent years,foreign exchange management has taken the initiative to change the management concept,strengthen the sense of service,and intensify the efforts of streamlining administration and decentralization.The ability and level of serving foreign-related real economy have been significantly improved.At the same time,higher requirements have been put forward for the internal control mechanism of foreign exchange management.This paper starts with the necessity of optimizing the internal control mechanism of foreign exchange management,and deeply analyzes the current situation and problems of internal control mechanism construction of foreign exchange management,studies and draws lessons from international internal control mechanism construction mode,compares and analyzes the advantages and disadvantages of COSO internal control mechanism in the United States and CSA theory in Canada,and puts forward ideas and suggestions for optimizing the construction of internal control mechanism of foreign exchange management.

关 键 词：外汇管理 内控机制 风险防控 COSO理论 

分 类 号：F831[经济管理—金融学]