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一、加强会计事后监督必要性的认识近几年来,随着改革开放的深入,银行业务的拓展,银行会计工作出现了生机勃勃的局面,但执行利率、存贷款利息等差错事故和经济案件仍有发生。其中会计人员利用工作之便,挪用、套取、贪污资金。究其原因是多方面的,而制度不落实、相互制约监督不力是一个重要的因素。这就迫切需要我们建立和完善一套比较科学的具有相互制约的会计事后监督体系。二、加强对会计事后监督人员的充实培训把熟悉会计核算业务和具有一定电子
First, to enhance the understanding of the need for supervision after the accounting In recent years, with the deepening of reform and opening up, the expansion of banking, bank accounting work has shown a dynamic situation, but the implementation of interest rates, interest rates and other errors and financial loans are still Have happened. Accountants who use the work of convenience, misappropriation, removal, corruption funds. The reasons are many, and the system is not implemented, mutual restraint and supervision is an important factor. This urgently needs us to establish and perfect a set of comparatively scientific post-accounting supervision system with mutual restraint. Second, to strengthen the post-accounting supervision staff to enrich the training familiar with the accounting business and have a certain electronic