随着我国金融体制改革的不断深化,我国中央银行会计工作面临着严峻的挑战,给中央银行会计工作的职能也提出了新的更高要求,这就是中央银行会计部门要从自身单纯的内部核算向会计监管的深层次方向发展,要树立全新的会计监管理念和思想。强化基层中央银行会计监管职能,对于保障金融机构会计信息的真实完整,防范和化解金融风险, With the continuous deepening of China’s financial system reform, China’s central bank accounting work facing severe challenges, the central bank accounting functions also put forward new and higher requirements, which is the central bank accounting department from its own internal accounting To the depth direction of the development of accounting supervision, we must establish a new concept of accounting supervision and thinking. Strengthen the primary banking supervision functions of the central bank for the financial institutions to ensure the integrity of accounting information to prevent and resolve financial risks,