取消TCBS系统重要要素审核岗的可行性研究  

Feasibility Study on Canceling the Audit Post for Important Elements of the TCBS System

作　　者：何荣[1] 张文革[1] HE Rong;ZHANG Wenge

机构地区：[1]中国人民银行通化市中心支行,吉林通化134001

出　　处：《吉林金融研究》2021年第7期70-72,共3页Journal of Jilin Financial Research

摘　　要：近年来,伴随着国库集中支付电子化及电子“退更免”的陆续推广上线,原始电子数据信息逐步取代纸质凭证,从中国人民银行国库会计数据集中系统(以下简称TCBS系统)运行实践效果看,系统业务处理仅需一个岗位就能完成基本要素的审核,重要要素审核岗在电子化流程中仅仅履行了简单的提交功能。鉴于电子化业务处理规模的逐步扩大,取消重要要素审核岗的时机已经成熟。In recent years,however,as the national Treasury centralized payment electronic and electronic"retreat more free"promotion online in succession,the original electronic data information gradually replace paper certifi cate,national Treasury centralized system of accounting data from the People's Bank of China(hereinafter referred to as TCBS system)operation practice effect,system business processing only a job to complete the basic elements of audit,The key element audit post only performs a simple submission function in the electronic process.In view of the gradual expansion of the scale of electronic business processing,the time is ripe to abolish the important elements audit post.

关 键 词：TCBS系统 重要要素审核岗 研究 

分 类 号：F830[经济管理—金融学]