導語：中支會計核算監督溝通協調(diao)機制分析一文來源于網友上傳，不(bu)代表本站(zhan)觀點，若需要原(yuan)創(chuang)文章(zhang)可咨詢客服老師(shi)，歡迎(ying)參(can)考(kao)。

一、協調機制相關定義、區別及監督工作現狀

（一）相關定義會計核算監督溝通協調機制是指監督部門和被監督部門為了及時高效化解會計核算業務監督過程中遇到的制度滯后、理解偏差等所引發的矛盾沖突，而設立的一種調解機制。（二）與會計工作聯席會議制度相同和不同之處一是相同之處。溝通協調機制與會計工作聯席會議制度相同之處是都是為了解決人民銀行會計核算問題，提升核算質量和監督質效，防范化解資金風險，提供高質量金融服務，實現央行核算業務治理體系和治理能力現代化。二是不同之處。溝通協調機制主要是為了溝通解決日常會計核算業務監督工作中的常規性問題，會計工作聯席會議制度是為了解決會計核算業務監督中的非常規性問題等重要議題。（三）會計核算監督工作現狀長春中支會計核算業務監督工作目(mu)前整體較為(wei)順暢，但個別情況下仍存在制度(du)滯后(hou)、理解偏(pian)差和考核矛盾等(deng)實際問題，這些問題在一定程度(du)上也阻礙了監督工作的進一步完善和監督質效的進一步提升。一是(shi)制度(du)滯后(hou)。主要是(shi)指現有制度(du)不能充分涵蓋核算業務創新需要。二是(shi)理解偏(pian)差。主要是(shi)指監督員和業務員對制度(du)理解存在分歧。

二、協調機制建立目的、優勢及相關依據

（一）建立目的建立溝通協調機制的目的一是為了提高監督部門與被監督部門的溝通質效。通過協調機制配備的系統化、多渠道的業務溝通方式，減少監督部門與被監督部門的溝通障礙，提升溝通效率。二是實現協調配合、及時解決核算問題。比如針對國庫報表清單業務,通過與被監督部門開展溝通并學習先進經驗做法，將原有紙質報表打印改為采取電子報表系統進行傳輸和監督，調整后紙張打印減少了41%，有效緩解每日監督壓力，每年可節約紙張約18萬張，并使得檔案裝訂質量和美觀度有了大幅提升。三是避免發生同樣錯誤。在發生核算問題后，及時總結經驗教訓，使得有相近業務特點的部門之間增進風險意識，避免再犯類似錯誤。四是減少差錯率。針對不同差錯問題進行區別分析，如為人(ren)員(yuan)(yuan)操(cao)作(zuo)(zuo)疏漏造成，則(ze)需提(ti)(ti)高相(xiang)應(ying)崗位(wei)(wei)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)(yuan)主(zhu)動擔當的(de)(de)責(ze)(ze)任意識和(he)(he)(he)(he)(he)謹慎認真的(de)(de)工(gong)作(zuo)(zuo)態(tai)度；如為系(xi)(xi)統(tong)等原(yuan)因，則(ze)及(ji)時向相(xiang)關部(bu)(bu)門(men)進行溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)反饋，盡早進行系(xi)(xi)統(tong)升(sheng)(sheng)(sheng)級或拿出合理解(jie)決(jue)方(fang)案，從(cong)而有(you)(you)(you)效(xiao)降低差錯率。五(wu)是防(fang)范(fan)化解(jie)資金風險。通(tong)(tong)(tong)(tong)過(guo)監(jian)(jian)督(du)(du)部(bu)(bu)門(men)和(he)(he)(he)(he)(he)被(bei)(bei)監(jian)(jian)督(du)(du)部(bu)(bu)門(men)的(de)(de)積極努力(li)和(he)(he)(he)(he)(he)協(xie)(xie)調(diao)配合，從(cong)源頭上(shang)減少或杜絕易發(fa)(fa)生風險的(de)(de)流(liu)程環(huan)節(jie)和(he)(he)(he)(he)(he)漏洞問題(ti)，提(ti)(ti)升(sheng)(sheng)(sheng)人(ren)民銀行會計(ji)核算(suan)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)整(zheng)體(ti)(ti)質(zhi)效(xiao)，為打造高質(zhi)量金融服務(wu)(wu)(wu)(wu)(wu)(wu)央行打下堅(jian)實的(de)(de)核算(suan)基(ji)(ji)礎和(he)(he)(he)(he)(he)監(jian)(jian)督(du)(du)基(ji)(ji)礎。（二）機制(zhi)(zhi)優勢(shi)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)協(xie)(xie)調(diao)機制(zhi)(zhi)設立(li)后(hou)，與(yu)原(yuan)有(you)(you)(you)監(jian)(jian)督(du)(du)模(mo)式(shi)相(xiang)比(bi)，在(zai)(zai)系(xi)(xi)統(tong)性(xing)(xing)(xing)、規(gui)范(fan)性(xing)(xing)(xing)和(he)(he)(he)(he)(he)可操(cao)作(zuo)(zuo)性(xing)(xing)(xing)三(san)個方(fang)面均有(you)(you)(you)較大(da)提(ti)(ti)升(sheng)(sheng)(sheng)。一是系(xi)(xi)統(tong)性(xing)(xing)(xing)。設立(li)前監(jian)(jian)督(du)(du)部(bu)(bu)門(men)和(he)(he)(he)(he)(he)被(bei)(bei)監(jian)(jian)督(du)(du)部(bu)(bu)門(men)負責(ze)(ze)人(ren)、主(zhu)管和(he)(he)(he)(he)(he)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)員(yuan)(yuan)在(zai)(zai)核算(suan)監(jian)(jian)督(du)(du)問題(ti)的(de)(de)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)環(huan)節(jie)上(shang)自身職(zhi)(zhi)(zhi)責(ze)(ze)定(ding)(ding)(ding)位(wei)(wei)不夠明確，缺(que)乏較為系(xi)(xi)統(tong)全面的(de)(de)職(zhi)(zhi)(zhi)責(ze)(ze)分(fen)工(gong)和(he)(he)(he)(he)(he)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)層級，不利于提(ti)(ti)升(sheng)(sheng)(sheng)整(zheng)體(ti)(ti)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)效(xiao)率。設立(li)后(hou)對于監(jian)(jian)督(du)(du)部(bu)(bu)門(men)負責(ze)(ze)人(ren)、監(jian)(jian)督(du)(du)主(zhu)管、監(jian)(jian)督(du)(du)員(yuan)(yuan)，被(bei)(bei)監(jian)(jian)督(du)(du)部(bu)(bu)門(men)負責(ze)(ze)人(ren)、業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)主(zhu)管、業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)員(yuan)(yuan)均有(you)(you)(you)較為清(qing)晰的(de)(de)職(zhi)(zhi)(zhi)責(ze)(ze)定(ding)(ding)(ding)位(wei)(wei)和(he)(he)(he)(he)(he)責(ze)(ze)任分(fen)工(gong)，可依溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)事項內容采(cai)取相(xiang)應(ying)的(de)(de)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)方(fang)式(shi)，召開不同層級的(de)(de)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)會議(yi)，利于提(ti)(ti)升(sheng)(sheng)(sheng)核算(suan)監(jian)(jian)督(du)(du)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)效(xiao)率。二是規(gui)范(fan)性(xing)(xing)(xing)。設立(li)前監(jian)(jian)督(du)(du)員(yuan)(yuan)與(yu)核算(suan)部(bu)(bu)門(men)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)員(yuan)(yuan)之間在(zai)(zai)日常監(jian)(jian)督(du)(du)工(gong)作(zuo)(zuo)中(zhong)，如遇需溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)事宜，只(zhi)能采(cai)取面談、微信(xin)、電話、郵件等自發(fa)(fa)方(fang)式(shi)進行協(xie)(xie)商，缺(que)乏統(tong)一規(gui)范(fan)，不利于提(ti)(ti)升(sheng)(sheng)(sheng)整(zheng)體(ti)(ti)監(jian)(jian)督(du)(du)效(xiao)率和(he)(he)(he)(he)(he)遵守保密相(xiang)關規(gui)定(ding)(ding)(ding)。設立(li)后(hou)對于每種業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)類型和(he)(he)(he)(he)(he)問題(ti)情況(kuang)均有(you)(you)(you)統(tong)一規(gui)定(ding)(ding)(ding)和(he)(he)(he)(he)(he)相(xiang)應(ying)解(jie)決(jue)方(fang)案，監(jian)(jian)督(du)(du)員(yuan)(yuan)和(he)(he)(he)(he)(he)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)員(yuan)(yuan)只(zhi)需以此執行即(ji)可，方(fang)便后(hou)期追溯(su)和(he)(he)(he)(he)(he)總結先(xian)進經驗(yan)做法(fa)，并能夠確保履行相(xiang)應(ying)保密制(zhi)(zhi)度規(gui)定(ding)(ding)(ding)。三(san)是可操(cao)作(zuo)(zuo)性(xing)(xing)(xing)。設立(li)前監(jian)(jian)督(du)(du)員(yuan)(yuan)與(yu)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)員(yuan)(yuan)在(zai)(zai)進行核算(suan)問題(ti)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)時由于缺(que)乏明確職(zhi)(zhi)(zhi)責(ze)(ze)分(fen)工(gong)和(he)(he)(he)(he)(he)權限(xian)定(ding)(ding)(ding)位(wei)(wei)，使得整(zheng)體(ti)(ti)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)順暢程度不高。設立(li)后(hou)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)環(huan)節(jie)大(da)大(da)簡(jian)化，職(zhi)(zhi)(zhi)責(ze)(ze)分(fen)工(gong)更(geng)加(jia)清(qing)晰，溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)渠(qu)道更(geng)加(jia)順暢，整(zheng)體(ti)(ti)溝(gou)(gou)(gou)通(tong)(tong)(tong)(tong)可操(cao)作(zuo)(zuo)性(xing)(xing)(xing)大(da)幅(fu)提(ti)(ti)升(sheng)(sheng)(sheng)。（三(san)）相(xiang)關依據依據《中(zhong)國(guo)人(ren)民銀行會計(ji)基(ji)(ji)本(ben)制(zhi)(zhi)度》（銀發(fa)(fa)[2005]309號(hao)）和(he)(he)(he)(he)(he)《中(zhong)國(guo)人(ren)民銀行會計(ji)核算(suan)監(jian)(jian)督(du)(du)辦法(fa)》（銀發(fa)(fa)[2010]306號(hao)），制(zhi)(zhi)定(ding)(ding)(ding)本(ben)機制(zhi)(zhi)。

三、協調機制工作原則和內容對象

（一）工(gong)作原則(ze)溝(gou)通(tong)協調(diao)機制本著(zhu)平(ping)等(deng)協商(shang)、及時(shi)溝(gou)通(tong)和(he)安全高效的原則(ze)開(kai)展工(gong)作。平(ping)等(deng)協商(shang)是(shi)指監督部(bu)門(men)與(yu)被監督部(bu)門(men)之間平(ping)等(deng)地(di)位、共(gong)(gong)商(shang)共(gong)(gong)議，及時(shi)溝(gou)通(tong)是(shi)指暢通(tong)日常溝(gou)通(tong)渠道、確(que)保監督工(gong)作質效，安全高效是(shi)指防范各類核算資金風險、提升核算工(gong)作和(he)監督工(gong)作質效。（二）內(nei)容對(dui)象(xiang)溝(gou)通(tong)協調(diao)內(nei)容主要為在會計核算業務監督中出現的問(wen)題(ti)。溝(gou)通(tong)協調(diao)對(dui)象(xiang)是(shi)會計核算監督涉及到的部(bu)門(men)或單位。

四、協調機制溝通方式

（一(yi)）常(chang)規溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)主(zhu)(zhu)要(yao)采取(qu)提(ti)示(shi)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)、詢(xun)問(wen)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)和(he)(he)風(feng)(feng)險性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)三種方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)進(jin)行(xing)(xing)。發(fa)(fa)起(qi)方(fang)(fang)(fang)(fang)發(fa)(fa)起(qi)的(de)(de)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)，應(ying)答方(fang)(fang)(fang)(fang)應(ying)在(zai)第一(yi)時(shi)(shi)(shi)間(jian)予(yu)以(yi)應(ying)答，必要(yao)時(shi)(shi)(shi)應(ying)使用郵(you)件進(jin)行(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)。1.提(ti)示(shi)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)是指(zhi)監(jian)(jian)(jian)(jian)督(du)(du)員(yuan)(yuan)(yuan)(yuan)在(zai)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)核(he)算(suan)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)監(jian)(jian)(jian)(jian)督(du)(du)中(zhong)(zhong)(zhong)發(fa)(fa)現(xian)未違規且(qie)未形成風(feng)(feng)險的(de)(de)事項(xiang)，可(ke)(ke)(ke)向(xiang)被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)員(yuan)(yuan)(yuan)(yuan)通(tong)(tong)(tong)過(guo)(guo)郵(you)件方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)進(jin)行(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)性(xing)(xing)(xing)提(ti)示(shi)。比(bi)如針(zhen)對(dui)(dui)(dui)縣(xian)支行(xing)(xing)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)對(dui)(dui)(dui)賬(zhang)(zhang)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)，縣(xian)支行(xing)(xing)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)核(he)算(suan)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)中(zhong)(zhong)(zhong)，應(ying)在(zai)每工(gong)(gong)作(zuo)日中(zhong)(zhong)(zhong)午12點前(qian)(qian)完成前(qian)(qian)一(yi)工(gong)(gong)作(zuo)日的(de)(de)對(dui)(dui)(dui)賬(zhang)(zhang)工(gong)(gong)作(zuo)。當(dang)(dang)日12點前(qian)(qian)縣(xian)支行(xing)(xing)如未進(jin)行(xing)(xing)對(dui)(dui)(dui)賬(zhang)(zhang)，監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)監(jian)(jian)(jian)(jian)督(du)(du)員(yuan)(yuan)(yuan)(yuan)可(ke)(ke)(ke)采取(qu)提(ti)示(shi)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)，通(tong)(tong)(tong)過(guo)(guo)電話方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)提(ti)醒其(qi)及(ji)時(shi)(shi)(shi)對(dui)(dui)(dui)賬(zhang)(zhang)。2.詢(xun)問(wen)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)是指(zhi)監(jian)(jian)(jian)(jian)督(du)(du)主(zhu)(zhu)管(guan)(guan)在(zai)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)核(he)算(suan)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)監(jian)(jian)(jian)(jian)督(du)(du)中(zhong)(zhong)(zhong)發(fa)(fa)現(xian)有明顯(xian)違規行(xing)(xing)為(wei)且(qie)不確定是否存在(zai)正當(dang)(dang)理(li)由(you)時(shi)(shi)(shi)，可(ke)(ke)(ke)向(xiang)被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)主(zhu)(zhu)管(guan)(guan)通(tong)(tong)(tong)過(guo)(guo)郵(you)件、協(xie)調會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)等方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)進(jin)行(xing)(xing)詢(xun)問(wen)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)。以(yi)縣(xian)支行(xing)(xing)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)對(dui)(dui)(dui)賬(zhang)(zhang)工(gong)(gong)作(zuo)為(wei)例，12點后(hou)至下班(ban)前(qian)(qian)，縣(xian)支行(xing)(xing)如未對(dui)(dui)(dui)賬(zhang)(zhang)，監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)監(jian)(jian)(jian)(jian)督(du)(du)員(yuan)(yuan)(yuan)(yuan)可(ke)(ke)(ke)采取(qu)詢(xun)問(wen)性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)，詢(xun)問(wen)其(qi)是否存在(zai)正當(dang)(dang)理(li)由(you)（對(dui)(dui)(dui)賬(zhang)(zhang)系統(tong)原因(yin)等），并(bing)提(ti)供相應(ying)情(qing)(qing)況(kuang)說明。3.風(feng)(feng)險性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)是指(zhi)針(zhen)對(dui)(dui)(dui)日常(chang)核(he)算(suan)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)中(zhong)(zhong)(zhong)有明顯(xian)違規行(xing)(xing)為(wei)且(qie)存在(zai)資(zi)金風(feng)(feng)險的(de)(de)問(wen)題，監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)可(ke)(ke)(ke)召(zhao)集被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)召(zhao)開(kai)協(xie)調會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)進(jin)行(xing)(xing)風(feng)(feng)險性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)，并(bing)視情(qing)(qing)況(kuang)履行(xing)(xing)重大事項(xiang)報告制度。以(yi)縣(xian)支行(xing)(xing)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)計(ji)對(dui)(dui)(dui)賬(zhang)(zhang)工(gong)(gong)作(zuo)為(wei)例，當(dang)(dang)日下班(ban)后(hou)，縣(xian)支行(xing)(xing)未對(dui)(dui)(dui)賬(zhang)(zhang)也未提(ti)供情(qing)(qing)況(kuang)說明，這時(shi)(shi)(shi)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)就要(yao)實行(xing)(xing)風(feng)(feng)險性(xing)(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)，由(you)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)聯系被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)通(tong)(tong)(tong)過(guo)(guo)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)進(jin)行(xing)(xing)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)解決(jue)。（二）協(xie)調會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)成員(yuan)(yuan)(yuan)(yuan)部(bu)(bu)(bu)門(men)(men)或單位可(ke)(ke)(ke)以(yi)隨時(shi)(shi)(shi)提(ti)議(yi)(yi)(yi)召(zhao)開(kai)協(xie)調會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)。會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)依據商討內容可(ke)(ke)(ke)分(fen)為(wei)主(zhu)(zhu)管(guan)(guan)級會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)和(he)(he)負責(ze)人(ren)級會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)。主(zhu)(zhu)管(guan)(guan)級會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)是指(zhi)由(you)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)主(zhu)(zhu)管(guan)(guan)和(he)(he)監(jian)(jian)(jian)(jian)督(du)(du)員(yuan)(yuan)(yuan)(yuan)、被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)的(de)(de)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)主(zhu)(zhu)管(guan)(guan)和(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)員(yuan)(yuan)(yuan)(yuan)參加(jia)的(de)(de)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)。監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)和(he)(he)被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)雙(shuang)方(fang)(fang)(fang)(fang)均可(ke)(ke)(ke)發(fa)(fa)起(qi)。負責(ze)人(ren)級會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)是指(zhi)由(you)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)、監(jian)(jian)(jian)(jian)督(du)(du)主(zhu)(zhu)管(guan)(guan)和(he)(he)監(jian)(jian)(jian)(jian)督(du)(du)員(yuan)(yuan)(yuan)(yuan)，被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)負責(ze)人(ren)、業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)主(zhu)(zhu)管(guan)(guan)和(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)員(yuan)(yuan)(yuan)(yuan)參加(jia)的(de)(de)溝(gou)(gou)(gou)(gou)(gou)通(tong)(tong)(tong)會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)。監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)和(he)(he)被(bei)(bei)(bei)監(jian)(jian)(jian)(jian)督(du)(du)部(bu)(bu)(bu)門(men)(men)雙(shuang)方(fang)(fang)(fang)(fang)均可(ke)(ke)(ke)發(fa)(fa)起(qi)。比(bi)如評(ping)估某(mou)縣(xian)支行(xing)(xing)國庫(ku)核(he)算(suan)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)，由(you)原本商業(ye)(ye)(ye)(ye)(ye)(ye)銀(yin)行(xing)(xing)代理(li)庫(ku)監(jian)(jian)(jian)(jian)督(du)(du)模(mo)式(shi)(shi)(shi)調整(zheng)為(wei)由(you)人(ren)民銀(yin)行(xing)(xing)核(he)算(suan)監(jian)(jian)(jian)(jian)督(du)(du)模(mo)式(shi)(shi)(shi)。經過(guo)(guo)多次召(zhao)開(kai)負責(ze)人(ren)級會(hui)(hui)(hui)(hui)(hui)(hui)(hui)議(yi)(yi)(yi)后(hou)，充(chong)分(fen)分(fen)析研發(fa)(fa)監(jian)(jian)(jian)(jian)督(du)(du)系統(tong)或采取(qu)紙質資(zi)料郵(you)寄方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)進(jin)行(xing)(xing)監(jian)(jian)(jian)(jian)督(du)(du)所需要(yao)的(de)(de)人(ren)力、物力、業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)需求，以(yi)及(ji)相應(ying)的(de)(de)風(feng)(feng)險情(qing)(qing)況(kuang)后(hou)，發(fa)(fa)現(xian)無論采取(qu)哪種方(fang)(fang)(fang)(fang)式(shi)(shi)(shi)，均無法(fa)充(chong)分(fen)保證人(ren)民銀(yin)行(xing)(xing)核(he)算(suan)監(jian)(jian)(jian)(jian)督(du)(du)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)的(de)(de)安全性(xing)(xing)(xing)、時(shi)(shi)(shi)效性(xing)(xing)(xing)、保密(mi)性(xing)(xing)(xing)，極易引發(fa)(fa)資(zi)金風(feng)(feng)險，因(yin)此最終決(jue)定維持由(you)商業(ye)(ye)(ye)(ye)(ye)(ye)銀(yin)行(xing)(xing)進(jin)行(xing)(xing)代理(li)庫(ku)監(jian)(jian)(jian)(jian)督(du)(du)的(de)(de)模(mo)式(shi)(shi)(shi)。

五、協調機制情況反饋

（一）會(hui)議紀(ji)要(yao)對詢(xun)問(wen)性(xing)溝通和(he)風(feng)(feng)(feng)險(xian)性(xing)溝通要(yao)有相應(ying)會(hui)議紀(ji)要(yao)，針(zhen)(zhen)對溝通中(zhong)出現(xian)(xian)的重要(yao)議題可視情況提(ti)(ti)請召開會(hui)計聯席會(hui)議商討解(jie)決。（二）風(feng)(feng)(feng)險(xian)評估(gu)事(shi)(shi)后監督中(zhong)心成立風(feng)(feng)(feng)險(xian)評估(gu)小組，針(zhen)(zhen)對會(hui)計核算(suan)(suan)業務(wu)監督中(zhong)發現(xian)(xian)的問(wen)題進行分類(lei)并分析原因，查(cha)找核算(suan)(suan)部門業務(wu)辦理過(guo)程中(zhong)的薄(bo)弱(ruo)環節，堵塞(sai)風(feng)(feng)(feng)險(xian)漏(lou)洞，督促核算(suan)(suan)部門提(ti)(ti)升核算(suan)(suan)質量。（三）案(an)例分析針(zhen)(zhen)對發現(xian)(xian)的具有代(dai)表性(xing)和(he)借鑒意義的典(dian)型案(an)例進行風(feng)(feng)(feng)險(xian)提(ti)(ti)示(shi)(shi)。（四）監督提(ti)(ti)示(shi)(shi)監督提(ti)(ti)示(shi)(shi)包括(kuo)事(shi)(shi)后監督月度監督提(ti)(ti)示(shi)(shi)和(he)季度監督提(ti)(ti)示(shi)(shi)。提(ti)(ti)示(shi)(shi)內容包括(kuo)核算(suan)(suan)業務(wu)量匯總和(he)各類(lei)別(bie)占比分析、同比環比分析，特殊變化趨勢(shi)分析，差錯提(ti)(ti)示(shi)(shi)和(he)差錯分析等。

作者(zhe)：張軍 宋海軍 孫瀚翔 李(li)文(wen)凱 董如珊 單(dan)位：中(zhong)國人民銀行(xing)長(chang)春中(zhong)心支行(xing)