我们知道,人民银行是联结国民经济的纽带,它以信用活动来反映国民经济概况和企业经济活动情况,起着国民经济“寒暑表”的怍用。同时在反映的基础上对企业发挥相应的监督作用以促进企业加速资金周转,改善经营管理,提高经济效果和经营成果。这种反映、监督,促进的作用,是通过处在银行业务第一线的会计部门来实现的。 We know that the People’s Bank of China is the bond linking the national economy. It uses credit activities to reflect the general economic situation of the country and the economic activities of enterprises, and plays a role in the “cold and hot weather” of the national economy. At the same time, on the basis of reflection, the company will exert its corresponding supervisory role to promote the enterprise to accelerate the turnover of funds, improve the operation and management, and improve the economic effects and operating results. The role of such reflection, supervision and promotion is achieved through the accounting department at the front line of banking business.