随着我国经济的发展,国际间经济交往向广度、深度发展,推动着我国贸易、金融的国际化程度。因而,商业银行会计业务日趋国际化、电子化、网络化、复杂化,许多原来建立在传统观念和操作基础上的管理制度、管理理念、方式方法已不能适应会计业务迅速发展的要求。本文主要从强化商业银行会计内部控制问题谈些管窥之见。 With the development of our economy, international economic exchanges have expanded in breadth and depth to promote the internationalization of our trade and finance. Therefore, the commercialization of the accounting business of commercial banks is increasingly internationalized, electronic, networked and complicated. Many management systems, management concepts and methods that were originally based on traditional concepts and operations have not been able to meet the requirements of the rapid development of accounting business. This article mainly from the strengthening of commercial bank accounting internal control talk about some of the views.