当前，银行会计内控机制呈如下特点。 1．重制度建设，轻制度执行。近年来，银行的经营风险日益显露，各行也制定了很多旨在加强内控的规章制度，但这些制度的可执行性及执行情况却差强人意，部分规章制度未真正得到落实，有章不循、违规不纠的现象依然存在。 2．现行的会计内 At present, the bank accounting internal control mechanism has the following characteristics. 1. Heavy degree of construction, light system implementation. In recent years, the bank’s business risks have become increasingly apparent. All walks of life have also formulated many rules and regulations aimed at strengthening internal control. However, the enforceability and implementation of these systems are far from satisfactory. Some of the rules and regulations have not been implemented in real terms. The phenomenon of non-correction still exists. 2. Current accounting