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人民银行会计事后监督工作是会计工作的重要组成部分,其监督好坏,直接关系到人民银行的资金安全和人民银行职能的有效行使。近几年来,由于一些行对会计事后监督工作重视不够,思想上存在模糊认识,加之在会计岗位上的个别人受拜金思想和享乐主义的影响,出现了贪污腐化、挪用公款、窃取国家资金等案件,给国家资金造成严重损失。因此加强会计事后监督工作对确保国家资金安全,有效行使人民银行的职能具有十分重要的意义。一、会计事后监督存在的问题1、部分基层人行会计事后监督不严,
The PBC’s post-accounting supervision work is an important part of the accounting work. Its supervision is good or bad, which is directly related to the capital security of the People’s Bank of China and the effective exercise of the functions of the PBC. In recent years, due to the fact that some banks pay insufficient attention to the post-accounting supervision work, there is a vague idea in their thinking. In addition, some individuals in accounting positions are influenced by the thought of worshiping gold and hedonism. Corruption and embezzlement, embezzlement of state funds and theft of state funds Cases, causing serious losses to state funds. Therefore, strengthening the post-accounting supervision work is of great significance to ensuring the safety of state funds and effectively exercising the functions of the PBC. First, the problem of accounting after-the-fact supervision 1, some of the grass-roots level accounting mishandling after the accounting,