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商业银行会计内部控制在银行的运营中发挥着重要作用,基层商业银行案件频发使人们开始关注其会计内部控制。本文在阐释商业银行会计的地位和会计内部控制的重要性以及基层商业银行特点的基础上,剖析了基层商业银行内部会计控制存在的问题,并提出了强化基层商业银行会计内部控制的建议,以期促进基层商业银行的健康持续发展。
The internal control of commercial bank accounting plays an important role in the operation of the bank. The frequent occurrence of commercial bank cases makes people start to pay attention to the internal control of accounting. Based on the analysis of the status of commercial bank accounting and the importance of internal accounting control as well as the characteristics of grass-roots commercial banks, this paper analyzes the problems existing in the internal accounting control of grass-roots commercial banks and puts forward some suggestions to strengthen the internal control of the commercial banks. Promote the healthy and sustainable development of grassroots commercial banks.