| 摘要: |
| 进入新发展阶段，党中央提出坚持统筹发展和安全两件大事。在新形势下，外汇管理内部审计既要支持高水平开放发展，也要有效应对外部冲击等风险，迫切需要积极适应新常态，统筹防风险与便利化。本文以外汇管理内部审计统筹发展与安全、实现价值增值为切入点，对新发展阶段外汇管理内部审计进行重新审视，探索构建基于层次分析法的外汇管理内部审计价值增值评估三级指标体系，明确新形势下外汇管理内部审计统筹发展与安全需要关注的重点，并提出在新发展阶段持续完善外汇管理内部审计、推动审计监督价值增值的相关建议。 |
| 关键词: 外汇管理；价值增值；评估体系；层次分析法 |
| DOI： |
| 分类号:F832 |
| 基金项目: |
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| Research on the Value-added Evaluation System of Internal Audit in the New Development Stage for Coordinated Development and Security of Foreign Exchange Management |
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HU Guo-zheng，ZHONG Sheng，WANG Lei，BU Zui-yao，CHEN Li-shu，ZHANG Wei-yi
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The People’s Bank of China，Chongqing Operations Office
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| Abstract: |
| Entering a new stage of development，the CPC Central Committee put forward theoretical innovation in adhering to the two major issues of development and security.Under the new situation，the internal audit of foreign exchange management should not only support the high level openness，but also effectively respond to risks such as external shocks.It is urgent to actively adapt to the new normal，and coordinate risk prevention and facilitation.This paper takes the coordinated development and safety of internal audit of foreign exchange management as the starting point，re-examines the internal audit of foreign exchange management in the new development stage，explores the construction of a three-level index system for value-added evaluation of internal audit of foreign exchange management based on analytic hierarchy process，defines the key points that need to be paid attention to the coordinated development and security of internal audit of foreign exchange management under the new situation，and puts forward suggestions on continuously improving the internal audit of foreign exchange management and promoting the value-added of audit supervision in the new development stage. |
| Key words: Foreign Exchange management；Value-added；Evaluation System；Analytic Hierarchy Process |
