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会计监督是会计的基本职能之一,它是依据银行会计核算,财务管理、信贷管理中必须遵循的原则、制度、办法、规章对银行经济活动的全过程进行全面、综合的监督。目的在于通过监督,发现和纠正错误行为,规避风险,保障会计资料真实准确以及各项经济手续规范完整,从而保护国家资金安全,提高银行依法合规经营水平。当前因会计监督不力而导致经营风险的情况时有发生,因
Accounting supervision is one of the basic functions of accounting. It is a comprehensive and comprehensive supervision over the whole process of bank economic activities based on the principles, systems, methods and rules that banks must follow in their accounting, financial management and credit management. The purpose is to protect the national capital security and improve the compliance level of the bank by supervising, discovering and correcting erroneous behaviors, avoiding risks, ensuring the true and accurate accounting information and standardizing various economic formalities. The current situation of operating risk caused by poor accounting supervision has occurred due to