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银企对账工作对银行和在银行开立结算账户的单位来说,都是非常重要的工作。银行与开户单位之间通过核对账务,可以及时发现记账错误,便于及时查找问题,防范和化解可能存在的资金风险。人民银行《银行会计基本规范指导意见》中规定银行“至少按季与开户单位核对账务。”然而,在目前的银行结算业务实践中,银企对账却没有引起银企双方的足够重视,工作力度不是太大,存在很多问题和潜在的风险,因此,加强和完善银企对账工作是非常必要的。
Bank-to-bank reconciliation is a very important task for banks and for banks to open settlement accounts. Through the checking of accounts between banks and account holders, mistakes in accounting can be detected in a timely manner so that problems can be found in a timely manner and risks that may exist can be prevented and resolved. According to the People’s Bank “Guidelines for Basic Accounting Standards for Banking,” banks are required to “check accounts with the account-holding units at least quarterly.” However, in the current bank settlement practice, bank-enterprise reconciliation has not caused sufficient attention from both parties. There is not much work and there are many problems and potential risks. Therefore, it is very necessary to strengthen and improve the bank-enterprise reconciliation work.