强化央行会计监管 防范和化解金融风险  

To Strengthen Central Bank's Accounting Supervision To Prevent Against & Cover Financial Risks

作　　者：杨传屏[1] 

机构地区：[1]中国人民银行郑州培训学院,河南郑州450002

出　　处：《河南金融管理干部学院学报》2003年第1期79-81,共3页Journal of Henan College of Financial Management Cadres

摘　　要：我国加入WTO后 ,增强商业银行等金融机构的竞争能力 ,防范和化解金融风险 ,加强金融监管 ,创造和维护良好的金融运行环境显得尤为重要 ,也是中央银行新时期的重要任务。实施会计监管是中央银行对商业银行等金融机构进行金融管理的重要组成部分。如何在新的形势下 ,充分发挥中央银行的会计监管作用 ,全面拓展会计的监管职能 ,是中央银行会计部门所面临的主要课题。After China's entry into WTO, an important assignment with central bank in the new stage is to reinforce the competitive ability of financial organizations like commercial banks, prevent against and cover financial risks, strengthen accounting supervision, create and safeguard the favorable financial operational environment. It is an essential part of central bank's financial management on such organizations as commercial banks to carry out the accounting supervision. The major subject that accounting departments of central banks face is how to give full play to its accounting supervisory effects and expand its supervisory functions.

关 键 词：金融风险 中央银行 会计监管 风险防范 

分 类 号：F832.31[经济管理—金融学] F231.6