经济愈发展,会计愈重要,特别是作为国民经济枢纽的银行,会计工作显得更为重要。但银行会计管理与当前的形势不相适应,突出的表现是:会计管理松驰,工作质量不高,监督不力。在当前发展商品经济,对外开放,对内搞活的新形势下,社会上不法分子大都以银行作为目标,进行贪污诈骗活动,使经济案件日益增多,经济损失严重。因此,如何加强银行会计管理和监督,杜绝经济案件的发生,使银行更好地为四化建设服 The more economic growth, the more important accounting, especially as a national economic hub of banks, accounting work even more important. However, bank accounting management is incompatible with the current situation. The outstanding performance is that the management of accounting is loose, the quality of work is not high, and the supervision is not effective. Under the new situation of developing the commodity economy, opening up to the outside world and invigorating the domestic economy, most lawless elements in the society are targeting banks for embezzlement and fraud so that the number of economic cases is growing and the economic losses are serious. Therefore, how to strengthen the management and supervision of bank accounting to eliminate the occurrence of economic cases, so that banks can better serve the construction of the four modernizations