随着国家有计划商品经济的深入发展,银行会计核算工作无论在内容、方式和范围上都有了很大的发展和变化,迫切需要在会计内部建立一套全面、系统、科学的监督保障机制,进一步完善会计核算体制,防范银行内部案件的发生,为此加强会计事后监督制度的建设,有效地防止经济案件的发生,已成为当前需要探讨和解决的重要课题。 With the deepening development of the planned commodity economy in the country, there has been a great development and change in the accounting, accounting, and accounting of the bank both in terms of content, manner and scope, and it is urgently necessary to establish a comprehensive, systematic and scientific mechanism of oversight and guarantee within the accounting To further improve the accounting system and prevent the occurrence of internal bank cases, strengthening the post-accounting supervision system and effectively preventing the occurrence of economic cases have become important issues that need to be explored and resolved at present.