基于数据包络分析的基层国库内控效率评价

发布时间：2018-01-01 02:14

本文关键词：基于数据包络分析的基层国库内控效率评价　出处：《金融理论与实践》2014年11期 　论文类型：期刊论文

【摘要】：随着财政金融管理制度改革的深入和国库业务的发展,基层国库的风险呈现多样化、复杂化、隐蔽化趋势,因此,积极探索对基层国库内控效率评价的科学方法,分析问题原因,改善内控管理,防范资金风险,成为基层国库需要探究的重要课题。结合辖区支库现状,采用数据包络分析方法,对八家样本国库2012—2014年度的内控效率进行测度,在此基础上开展横向与纵向比较,分析差距,查找改进空间,以期得出科学的分析结论,为加强基层国库内控管理提供理论依据。
[Abstract]:With the deepening of the reform of financial and financial management system and the development of treasury business, the risk of grass-roots treasury presents diversification, complexity and covert trend. Actively exploring the scientific methods of evaluating the internal control efficiency of the grass-roots treasury, analyzing the causes of the problems, improving the internal control management, preventing the capital risk, become an important subject that the grass-roots treasury needs to explore, combined with the status quo of the branch bank in the jurisdiction. By using the method of data envelopment analysis, the paper measures the efficiency of internal control of eight sample treasury in 2012-2014. On this basis, the horizontal and vertical comparison is carried out, the gap is analyzed and the improvement space is found. In order to obtain the scientific analysis conclusion, provide the theoretical basis for strengthening the internal control management of the national treasury at the grass-roots level.
【作者单位】：中国人民银行新乡市中心支行;
【分类号】：F810.6
【正文快照】： 随着财政金融管理制度改革的不断深入和国库业务的不断发展,国库信息化建设步伐加快,国库服务范围不断拓展,涉及业务种类越来越多,业务量也随之增加,高度信息化下的批量收支和集中清算使基层国库特别是县(市)支库的风险关口前移,呈现多样化、复杂化、隐蔽化趋势,改善内控管理

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