随着金融会计电子化发展和会计核算方式的改变,中央银行会计集中核算系统的运行使会计核算进入了一个崭新的时代,它改变了原有的记账方式、使资金汇划更方便、快捷,提高了社会资金周转率。但随着新系统的运行,人民银行的会计核算工作也遇到了许多新情况、新问题,在管理体制、管理方法和规章制度等方面还存在一些滞后的地方。为中央银行会计核算安全带来了新的风险隐患。一、当前会计核算工作存在的潜在风险 With the development of electronic accounting and the change of accounting methods, the central bank accounting centralized accounting system has enabled accounting to enter a brand new era. It has changed the original accounting methods and made it more convenient and faster to transfer funds , Raising the social capital turnover rate. However, with the operation of the new system, the People’s Bank of China has also encountered many new situations and problems in its accounting work. There are still some lags behind the management system, management methods and rules and regulations. Bring new risks to the security of central bank accounting. First, the current accounting work of the potential risks