The Research on the Strategy of the Innovation of the Post-supervision Mode of the People’s Bank of China
Author(s): ZHANG Gaoxi, Xi’an Branch PBC
Pages: 89-92
Year: 2014 Issue: 2
Journal: Xi'an Finance
Keyword: central bank; post-supervision;
Abstract: Along with the change of the accounting business mode of the central bank, the traditional post-supervision mode has not adapted to the requirements of the accounting risk prevention under the new situation, and it is urgent to transform the supervision mode. Based on the purpose of the accounting supervision-- the risk control as the starting point and the foothold, the paper analyzes the function of the current post-supervision pattern and the limitation of the risk control. Combined with the internal control requirements and the exploration practices by commercial banks, the paper states the necessity of PBC’s post-supervision mode innovation, puts forward that the post-supervision mode should be centered around the risk control, emphasizes the change of the accounting process supervision, and builds a all-round efficient supervision system which organically interacts with the accounting department.
Pages: 89-92
Year: 2014 Issue: 2
Journal: Xi'an Finance
Keyword: central bank; post-supervision;
Abstract: Along with the change of the accounting business mode of the central bank, the traditional post-supervision mode has not adapted to the requirements of the accounting risk prevention under the new situation, and it is urgent to transform the supervision mode. Based on the purpose of the accounting supervision-- the risk control as the starting point and the foothold, the paper analyzes the function of the current post-supervision pattern and the limitation of the risk control. Combined with the internal control requirements and the exploration practices by commercial banks, the paper states the necessity of PBC’s post-supervision mode innovation, puts forward that the post-supervision mode should be centered around the risk control, emphasizes the change of the accounting process supervision, and builds a all-round efficient supervision system which organically interacts with the accounting department.
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