关于强化金融会计监督的思考

Thought of Strengthening the Financial Supervision of Accountant

金融会计监督是从银行业的经济利益出发,对经营活动的真实性、正确性、合理性、合法性和有效性进行全面的监督。文章通过对金融会计监督存在主要问题的剖析,进一步强调了金融会计监督事前预防和事中监督,事后防范的重要性,得出了建立良好的金融会计监督体系并使其发挥作用,是强化金融会计监督,提高银行业经济效益的重要手段。

Financial supervision of accountant based on the economic interest of bank gives a thorough supervision on the authenticity, correctness, rationality, legality and validity of operating the main problems existing in financial supervision of accountant and it has given activities. This essay has analyzed further emphasis to the importance of precaution beforehand, supervision during the course and safeguard afterwards. Then, it comes to the conclusion that building good financial supervision system of accountant and making it take effect is an important way to strengthen the financial supervision of accountant and improve the economic benefit of bank.