解决新问题,化解新矛盾,以适应基层央行会计核算监督新常态,关键在于机制创新,通过建立有效的“大监督”机制,提高监督的权威性,增强核算业务监督效果。随着人民银行改革的不断深入、职能的调整以及电子化水平的提高,会计核算业务的监督进入新常态,如何保持监督力度不减、监督质量不降、监督效果不变,应引起关注和思考。 The key to solving the new problems and resolving new contradictions in order to adapt to the new normalcy of accounting supervision of the grass-roots central banks lies in mechanism innovation. By establishing an effective “supervisory authority” mechanism, the authority of supervision can be enhanced and the effectiveness of accounting supervision can be enhanced. With the continuous deepening of PBC reform, the adjustment of functions and the improvement of electronic level, the supervision of accounting business has entered into a new normal. How to keep the intensity of supervision unimpeded, the quality of supervision should not drop, and the effect of supervision should be the same should be paid attention and thinking .