论文部分内容阅读
基层人民银行的会计部门是其重要职能部门之一,有效的会计内部控制制度,又有利于加强管理、提高会计监督管理水平和服务质量。随着现代化支付系统的实施,基层央行内控机制制度明显落后现代管理的需要,这些问题日益成为制约内控制度的有效实施。
The accounting department of the grassroots-level People’s Bank of China is one of its important functional departments. Effective internal control system of accounting also helps to strengthen management and improve the level of accounting supervision and management and service quality. With the implementation of the modern payment system, the system of internal control mechanism at the grassroper central bank lags behind the need of modern management. These problems have increasingly become an effective implementation of the system of internal control.