随着社会主义市场经济的逐步建立和金融体制改革的不断深化，金融部门的业务品种、服务项日目益丰富，电子化程度越来越高，面临的外部环境日趋复杂。与此同时，由于会计制度建设的滞后，内控机制的不健全、不落实，会计人员数量与素质不适应业务发展的需要，使得会计部门... With the gradual establishment of a socialist market economy and the deepening of the reform of the financial system, the business sector and financial services in the financial sector are increasingly rich in content and are increasingly electronic. The external environment they face is becoming increasingly complicated. At the same time, due to the lag of accounting system construction, the internal control mechanism is not perfect and not implemented, the quantity and quality of accounting staff do not meet the needs of business development, making the accounting department ...