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(一)监管观念和手段滞后于职能转换。目前,基层央行对金融机构的会计监管,仅停留在以账户管理为主要内容的现场监管和以手工检查为主的水平上。部分央行的会计营业部门和人员甚至认为对金融机构的监管有银监当局和本行的其他监管部门,会计营业部门没有必要跟着“掺和”,因而只满足于日常的会计核算和一般的支付结算管理,没有认识到会计监管这项基础性监管工作的重要性。
(A) regulatory concepts and tools lag behind the conversion of functions. At present, the basic level of central bank’s accounting supervision of financial institutions, only to stay account management as the main content of on-site supervision and manual inspection-based level. Some accounting offices and personnel of the central bank even consider that there is a need for the banking regulatory authorities and other regulatory authorities of the bank to supervise the financial institutions. The accounting business departments do not have to follow the “blending” process and thus are only satisfied with the daily accounting and general payment Settlement management, did not recognize the importance of accounting regulation of the basic regulatory work.