强化银行会计内部控制的思考

Thoughts on Reinforcements of Bank Accounting Internal Controls

银行会计内部控制是防范金融风险、保障商业银行经营安全的必要措施。银行内部控制的重点是 :实行会计工作的统一管理 ,严格执行会计制度和操作规程 ,运用计算机技术实施会计内部控制 ,确保会计信息的真实、完整和合法 ,并依据企业会计准则和国家统一的会计制度 ,建立各行会计内部控制体系 ,确保经营安全。

Internal control over bank accounting is a necessary measure to prevent against financial risks and keep commercial banks' operation safe and sound. The focal point of internal control is: unified accounting management, being strictly subject to accounting system and operating rules and regulations, implementation of internal control by applying the computer technology, ensuring the accounting information to be authentic, integrity and compliance with laws, forbidding the existence of 'the account outside account', forbidding preparation and submitting of false accounting information, etc. Commercial banks should set up their own internal control system to keep operation safe and sound in accordance with firm accounting principles and the national unified accounting system.