人民银行YC中心支行事后监督风险预警评估系统应用研究

发布时间：2018-03-07 00:17

本文选题：事后监督　切入点：风险预警　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着计算机信息技术的发展,电子化和智能化的办公模式逐渐成为发展趋势。但人民银行事后监督中心的会计核算风险评估管理工作目前仍采用传统的被动的结果监督方式,在整个业务流程中不能够及时、准确地捕捉风险点,缺乏风险预警机制。为了摆脱目前落后的业务处理手段,本文从事后监督部门具体业务操作中的实践数据出发,力求搭建一个集评估预警于一体的监督体系,适应当前网络信息化和核算业务发展的需要,使事后监督工作由被动的合规性监督向积极的风险性监督转变,由单纯地履行监督职能向监督职能与评价职能并重转变,进一步深化了监督内涵,提升监督层次。在本文的核心章节,通过对目前YC中支事后监督业务现状的调研,分析产生问题的原因,提出解决问题的措施,从而展开对事后监督风险预警评估系统的需求分析。进而对事后监督风险预警评估进行详细的设计。在阐述系统时,以解决实际业务问题出发,从业务人员的角度,通过详细说明系统应实现的功能以及如何实现这一过程,带出系统在促进业务方面所起的作用。最后,通过对系统运行效果的评价,提出下一步改进措施,最终实现本文的研究目的,暨系统的应用研究。本文结合理论研究和文献研究,结合调查法和访谈法从实际现状进行分析梳理,有针对性、定性、定量的对研究内容进行阐述。根据人民银行YC中心支行会计核算事后监督工作实际,通过对风险的识别、计量、监测和管理,实现辖区会计核算业务有静态复核型的结果监督向动态预警分析型的监督转变,增强事后监督的预警提示、风险评价等功能,为核算执行部门提供有效的风险预警,促进其加强内部管理有效防范和规避资金风险。
[Abstract]:With the development of computer information technology, the electronic and intelligent office mode has gradually become the trend of development. However, the management of accounting accounting risk assessment and management in the post supervision center of the people's Bank of China (PBOC) still adopts the traditional passive result supervision method. In order to get rid of the present backward business processing means, this paper starts from the practical data in the specific business operation of the supervision department after the event, because it can not catch the risk point in time and accurately, and lacks the risk warning mechanism in the whole business process. We will strive to build a supervisory system that integrates assessment and early warning to meet the needs of the current development of network information and accounting business, so as to change the supervision work after the event from passive compliance supervision to positive risk supervision. The transformation of supervision function from pure supervision function to supervision function and evaluation function has further deepened the connotation of supervision and raised the supervision level. In the core chapter of this paper, through the investigation and investigation of the present situation of YC after-supervision business, The causes of the problems are analyzed, and the measures to solve the problems are put forward, so as to analyze the needs of the post-supervision risk early warning assessment system. Then, the detailed design of the post-supervision risk early-warning assessment is carried out. In order to solve practical business problems, from the point of view of business personnel, by explaining in detail the functions that the system should achieve and how to realize this process, the role of the system in promoting the business is brought out. Finally, Through the evaluation of the system running effect, the next step improvement measures are put forward to realize the purpose of this paper and the application research of the system. Combining the investigation method and the interview method from the actual present situation to carry on the analysis combing, has the pertinence, the qualitative, the quantity carries on the elaboration to the research content. According to the people's Bank of China YC center branch bank accounting check after the work actual, through to the risk identification, To measure, monitor and manage, to realize the transformation from static checking result supervision to dynamic early warning and analysis, and to enhance the functions of early warning warning and risk evaluation after supervision. It provides effective risk warning for accounting execution department, and promotes its internal management to prevent and avoid capital risk effectively.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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