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目前,我国大多数商业银行正在加速推进会计稽核的系统建设,各行会计稽核作业基本实现了向稽核作业电子化和处理集约化转变,业务操作已由传统的手工操作转为计算机操作,并且实现了会计稽核的流程控制和风险预警,使稽核作业效率大大增加,风险管理效果明显。但是,长期以来,我国商业银行的会计稽核,由于缺乏现代化、高效率的稽核手段,已不能适应现代商业银行全面风险控制的会计管理要求,加之新旧观念和作业模式的更新过渡,商业银行会计稽核工作出现了许多亟需解决的问题。
At present, most commercial banks in our country are accelerating the systematic construction of accounting auditing. The accounting auditing work of all branches has basically realized the electronicization of auditing work and the intensive management of the changes. The business operations have been transformed from the traditional manual operation to the computerized operation and realized The accounting control of the process control and risk warning, so that audit efficiency increased significantly, the risk management effect is obvious. However, for a long time, due to the lack of modern and efficient auditing methods, the accounting auditing of commercial banks in our country has been unable to adapt to the accounting management requirements of modern commercial banks for comprehensive risk control. With the renewal of new and old concepts and operating modes, There are many problems that need to be solved urgently at work.