会计工作是银行的基础工作,是实现银行职能的重要手段。因此,如何建立健会会计事后监督制度,已成为银行会计部门亟待解决的重要课题。 一、建立健全会计事后监督制度的必要性 近几年来,随着改革开放的不断深入,银行业务得到了迅速的开拓和发展,会计工作的内容因此而越来越丰富,反映和监督的对象也更加广泛。在新形势下,尽管前段银行会计人员在核算、监督等方面做了大量工作,但差错事故和经济案件仍时有发生。究其原因确是多方面的,而制度不落实,特别是相互制约监督不力,是一个重要因素。这就迫切需要我们建 Accounting work is the basic work of a bank and an important means of realizing the functions of a bank. Therefore, how to set up a system of post-health accounting supervision has become an important issue to be solved in the accounting department of the bank. I. The Necessity of Establishing and Perfecting Accounting Supervision System In recent years, with the continuous deepening of reform and opening up, the banking business has been rapidly expanded and developed. As a result, the content of accounting work has become more and more abundant, and the targets reflected and supervised More extensive. Under the new situation, despite a great deal of work done in the accounting and supervision of bank accountants in the preceding paragraph, errors and economic cases still occur from time to time. The reason is indeed multifaceted, and the system is not implemented, especially the weak mutual restraint and supervision is an important factor. This urgently needs us to build