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会计监督是会计的最基本职能,也是企业内部控制的重要手段。银行会计监督效能的充分发挥,可以有效提高银行的会计核算质量,保障银行的资金安全。本文分析了银行会计监督的重要意义,并对如何提升银行会计监督效能进行深入探讨。
Accounting supervision is the most basic function of accounting, but also an important means of internal control. The full display of the effectiveness of bank accounting supervision can effectively improve the accounting quality of the bank and ensure the bank’s capital security. This paper analyzes the importance of bank accounting supervision and discusses in depth how to improve the efficiency of bank accounting supervision.