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会计监督是会计的重要职能,强化会计监督是建立健全内控机制的重要内容,是防范金融风险,规范各种管理行为的关键环节。在会计监督中,会计内控监督是基础,没有严格的会计内控监督作保证,会计监督就流于形式,失去其应有的效率。因此,要有效发挥会计的监督职能,首先要建立起严格的会计内控监督体系。本文结合白城市分行的会计实践,拟对如何构造农业政策性银行会计内控监督体系问题进行探讨。
Accounting supervision is an important function of accounting. Strengthening accounting supervision is an important part of establishing and perfecting internal control mechanism. It is also a key aspect of preventing financial risks and standardizing various management behaviors. In the accounting supervision, the internal control of accounting is the foundation, without strict internal control of accounting as a guarantee, accounting supervision is a mere formality, losing its due efficiency. Therefore, in order to effectively play the supervisory function of accounting, we must first establish a strict internal control system of accounting. Based on the accounting practice of Baicheng branch, this paper intends to discuss how to construct the accounting supervision system of agricultural policy banks.