金融业是一个高风险行业，商业银行要稳健经营，确保实现各项发展目标，必须建立一套严密的内部控制体系，而会计控制则是商业银行内控体系中的关键环节。所谓会计控制，就是在会计核算的基础上，根据会计信息对经营过程中的预测、决策和管理活动等进行控制，以达到降低风... The financial industry is a high-risk industry. Commercial banks need to establish a strict internal control system to ensure the development of various targets. However, the accounting control is the key link in the internal control system of commercial banks. The so-called accounting control, is based on the accounting, based on the accounting information in the business process of forecasting, decision-making and management activities to control, in order to achieve lower wind ...