会计监督不仅是会计工作的基本职能,而且是内控机制的重要内容。对于银行会计来讲,其不仅制度严密,而且对资金往来进行处理的准确性和真实性具有较高的要求。近年来,社会上银行会计存在违法违规而导致资金损失的案件层出不穷,这对银行会计的形象带来了较大的影响。因此做好银行会计监督工作,在确保其履行会计职能的基础上,更好的推动银行业的健康、有序发展。文中分析了强化银行会计监督的意义,并进一步对提升银行会计监督的策略进行了具体的阐述。 Accounting supervision is not only the basic function of accounting work, but also an important part of internal control mechanism. As far as bank accounting is concerned, it not only has a strict system but also has high requirements on the accuracy and authenticity of handling funds. In recent years, there are numerous cases of financial losses caused by illegal and illegal banking accounting in the society, which has a great impact on the image of bank accounting. Therefore, it is necessary to do a good job in bank accounting supervision and to better promote the healthy and orderly development of the banking sector on the basis of ensuring that it performs its accounting functions. The article analyzes the significance of strengthening bank accounting supervision, and further elaborates the strategy of enhancing bank accounting supervision.