摘要
通过分析目前商业银行会计监管存在的问题和新的发展形势对会计监管的要求,阐述了对商业银行加强会计监管的必要性,进而提出了加强我国商业银行会计监管的措施和建议。
The author analyses the problems in fiscal regulation to commercial bank and the requirement for the fiscal regulation in the new situations of comerical bank at present, and expounds the necessity of strengthening fiscal regulation to commercial bank, further puts forward several measures and suggestions.
关键词
商业银行
金融监管
会计监管
commercial bank
financial regulation
fiscal regulation
