新形势下风险导向型外汇管理内部审计指标体系研究  

Research on the Internal Audit Index System of Risk-oriented Foreign Exchange Management under the New Situation

作　　者：胡国正[1] 董晓亮[1] 王磊 卜醉瑶 蒋开华 陈栎树 李江峰 HU Guo-zheng;DONG Xiao-liang;WANG Lei;BU Zui-yao;JIANG Kai-hua;CHEN Li-shu;LI Jiang-feng(The People’s Bank of China Chong Qing Operations Office)

机构地区：[1]中国人民银行重庆营业管理部,重庆401147

出　　处：《当代金融研究》2022年第10期68-79,共12页Journal of Contemporary Financial Research

摘　　要：需求收缩、供给冲击、预期转弱是当前我国经济发展面临的“三重压力”。本文识别梳理“三重压力”下外汇管理面临的新风险、新挑战,基于应对风险挑战对外汇管理内部审计体系进行再审视,明确内部审计应对“三重压力”的原则和路径。在此基础上,运用层次分析法构建新形势下基于风险导向的外汇管理内部审计指标体系,梳理审计实践中需要关注的重点并提出建立完善审计操作指引、增强审计结果运用等政策建议。In pursing economic development,China is under the triple pressures of shrinking demand,disrupted supply and weakening expectations.The paper identifies and sorts out the new risks and challenges faced by Foreign Exchange Management under the triple pressure,re-examines the internal audit system of Foreign Exchange Management based on coping with risks and challenges,and clarifies the principles and paths for internal audit to deal with the triple pressure.On this basis,the AHP is utilized to explore and construct a risk-oriented internal audit indicator system of Foreign Exchange Management under the new situation,the key points that need to be paid attention to in audit practice is sorted out and policy suggestions is puted forward,such as establishing and improving audit operation guidelines and enhancing the use of audit results.

关 键 词：三重压力 外汇 内部审计 层次分析法 

分 类 号：F832[经济管理—金融学]