近两年来,国际上一些历史悠久,实力雄厚的银行因违章、违规经营,最终造成严重亏损,有的被迫宣布破产。可见银行业是一项特殊的高风险行业,较一般企业相比,银行对于内部控制的要求更高,内控系统不健全甚至失灵,所带来的破坏和冲击更大。近年来一些金融机构之所以发生这样那样的严重问题,关键就在于内部会计监管的失控。为此,在经济逐渐全球化的今天,城市商业银行如何加强内部会计监管已成为当务之急。一、城市商业银行会计监管的必要性会计监管工作泛指会计人员运用特有的专业知识、技能,依据国家金融法规和财经制度,对本机构在持续经营的过程中所进行的合规性、合法性核算、反映、监督管理。其主要内容和要求是:按《会计准则》、《财务通则》、《商业银行法》、《支付结算办法》等法规,真实、准确、完整、及时地反映本机构的一切经营活动。要求会计人员讲求职业道德,依法行使《会计法》所赋予 In the past two years, some banks in the world with long history and strong capabilities have run out of business because of breaking the rules and regulations and eventually caused serious losses. Some were forced to declare bankruptcy. As a result, the banking industry is a special high-risk industry. Compared with the average enterprises, the banks have higher requirements for internal control and the internal control system is not perfect or even fails. As a result, the damage and impact are even greater. The crux of such a serious problem that some financial institutions have experienced in recent years lies in the out-of-control of internal accounting regulation. Therefore, with the gradual globalization of the economy, how to strengthen the supervision of internal accounting by city commercial banks has become a top priority. First, the need for urban commercial bank accounting regulation Accounting supervision refers to the accounting staff to use the unique professional knowledge and skills, according to the state financial laws and regulations and the financial system, the organization in the process of continuing operations conducted by the compliance and legitimacy Accounting, reflection, supervision and management. Its main contents and requirements are: To truly, accurately, completely and promptly reflect all the business activities of the Corporation in accordance with the accounting standards, the General Rules for Finance, the Commercial Bank Law and the Payment and Settlement Measures. Accountants are required to emphasize professional ethics and exercise the “Accounting Law” as conferred by law