摘要
会计制度执行力是中央银行加强管理的重要内容,也是会计制度落实与否的关键所在。近年来,基层人民银行系统,尤其是县级分支机构发生的一些风险或案件不同程度地反映出会计制度执行力缺失,导致有章不循、违规操作等根源性问题。因此,强化制度执行力建设,防范会计操作风险,增强内控管理能力是基层央行亟待解决的现实命题。本文着重分析目前基层央行会计制度执行中存在的问题和瓶颈,通过逻辑解构其内在原因,力求获取加强基层央行会计制度执行力的相应对策和有效途径。
Accounting system implementation is important to central bank for strengthening its management. In recent years, certain risks and cases happening in county level branches have reflected the lack of accounting system implementation which results in some chronical problems such as not following the rules or conducting rule-breaking operations. Therefore, it is urgent and realistic for the central bank to strengthen the construction of system implementation, prevent the risk of accounting operations and strengthen internal control management abil- ity. This article focuses on the analysis of existing problems and bottlenecks in the implementation, and strives to find the reasons and obtain appropriate measures and efficient paths to strengthen the implementation.
出处
《科技广场》
2013年第10期183-186,共4页
Science Mosaic
关键词
基层央行
会计制度
执行力
Brunches of Central Bank
Accounting System
Implementation
