求翻译一段汉译英,论文摘要 5
会计监督作为会计工作基本职能和重要职责之一,是会计内控机制的重要组成部分。加强银行会计监督,不仅是强化内控建设、改善经营、提高效益的有效手段,而且是有效防范和保证银行资金...
会计监督作为会计工作基本职能和重要职责之一,是会计内控机制的重要组成部分。加强银行会计监督,不仅是强化内控建设、改善经营、提高效益的有效手段,而且是有效防范和保证银行资金安全的重要手段。由于种种原因,目前商业银行会计监督工作中存在许多问题,本文简单分析了各类问题的成因并提出了相应的解决办法,总结了诸如从业人员对会计监督的实质认识存在不足、会计监督制度建设不够健全、从业人员的法律、制度意识相对淡薄等问题,提出了营造良好的银行会计监督环境、采取有效措施提高会计人员素质、建立完善的会计人员激励机制、强化内部控制机制、完善会计监督体系等解决办法。 在目前我国金融业快速发展的背景下,银行业快速的扩张发展带来的不仅是业务的快速增长和利润的几何式上升,由此衍生的会计操作风险也日益增长。本文以一个谨慎的态度对银行业的会计监督模式进行了简单的思考与展望,以期从制度性的角度加强防范控制银行的业务风险,使得商业银行在过分关注效益性的现实情况下,能够在安全性上有所加强,从而获得更好的可持续发展的机会。
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Accounting supervision as one of the basic functions of accounting work and the important role, is an important part of accounting internal control mechanism. Strengthening the banking supervision of accounting, is an effective means to strengthen the construction of internal control, improve management, improve efficiency, and effectively guard against and an important means to ensure the safety of bank funds. Due to various reasons, the current commercial bank accounting supervision has many problems, this paper makes a simple analysis of the causes of the problems and the corresponding solutions are put forward, such as employees summarized essence understanding of accounting supervision problems, accounting supervision system is not perfect, practitioners of the legal system, consciousness is relatively weak, put forward to create a good bank accounting supervision environment, take effective measures to improve the quality of accounting personnel, the establishment and perfection of the accounting staff incentive mechanism, strengthen internal control mechanism, to perfect the accounting supervision system solutions. In the current rapid development of China's financial industry background, bring banking expansion of rapid development is not only the geometric type rapid business growth and profits rise, accounting operation risk derived therefrom is also growing. The thinking and Prospect of simply taking a cautious attitude to the banking industry a mode of accounting supervision, in order to strengthen the prevention and control of bank business risk from the system point of view, the commercial banks in real situation to pay too much attention to effectiveness, to safety is being strengthened, sustainable development and better the opportunity.
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