对中央银行会计事后监督的认识

Cognition about afterwards supervision of central bank accounting

本文从中央银行会计事后监督的产生与演变入手,分析了央行会计事后监督的职能与定位,提出了央 行会计事后监督的特殊性及其对会计事后监督理论的发展,并阐述了会计监督与会计控制之间的统一性。

This article begins from the generation and evolution of afterwards supervision of central bank accounting, analyzes it' s action and position , points out it' s specialty and extension to the theory of accounting afterwards supervision , and states the unification of accounting supervision and accounting control.