一、会计事后监督的范围要逐渐扩大会计事后监督人员不能仅仅对当日账务记载的正确性进行监督,还应对计息、固定资产计提折旧、递延资产摊销、税费、各种基金、会计报表的准确性进行监督。二、要加强对会计关键环节的事后监督会计事后监督除对票据表面因素进行监督外,还应对个别业务真实性进行监督并加以分析,尤其要注意对联行资金清算、同城票据交换等重要环节的监督,核对相关对应科目,确保监督的有效性。三、配备素质较高的会计人员担任该项工作会计事后监督人员应熟悉相 First, the scope of accounting after-the-fact supervision should be gradually expanded Accounting post-supervision personnel can not only on the correct accounting records on the day to monitor, but also the interest-bearing, depreciation of fixed assets, deferred asset amortization, taxes, various funds , The accuracy of accounting statements to monitor. Second, we should step up the supervision of the key links in accounting After accounting supervision in addition to supervision of the surface of the instruments, but also the authenticity of individual businesses should be monitored and analyzed, with particular attention to the Bank of the joint fund clearing, exchange of notes and other important sectors of the city Supervise and verify the relevant subjects and ensure the effectiveness of supervision. Third, with high-quality accounting staff as the work accounting After-supervision personnel should be familiar with the phase