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目前,加强内部会计控制,是银行提高其核心竞争力的一种有效手段。银行内部员工应具备风险控制意识,熟悉岗位工作的职责要求,重视内部会计控制机制建设。唯有如此,才能实现良好的银行内部会计控制管控效果。然而,当前,我国银行在内部会计控制方面并不尽如人意,还存在很多亟待改善之处。基于此,本文立足于银行业,以内部会计控制为研究视角,指出良好的会计内控机制也是银行防范风险、进行良性运作的重要保障。希望对我国银行业的未来发展有所帮助。
At present, strengthening internal accounting control is an effective means for banks to enhance their core competitiveness. Bank staff should have the risk control awareness, familiar with the job responsibilities of job requirements, emphasis on internal accounting control mechanism. Only in this way can a good bank internal accounting control control effect be realized. However, at present, our country’s banks are not satisfactory in terms of internal accounting control. There are still many areas for improvement. Based on this, this article based on the banking industry, internal accounting control for the study point of view, pointed out that a good internal accounting control mechanism is also an important safeguard for banks to prevent risks and carry out the virtuous operation. Hope that the future development of China’s banking industry to help.