| 目前银行会计存在的问题及改进建议 |
| |
| 引用本文： | 周晓英.目前银行会计存在的问题及改进建议[J].湖南科技大学学报(社会科学版),2002,4(2):16-19. |
| |
| 作者姓名： | 周晓英 |
| |
| 作者单位： | 中国建设银行,株洲市分行,湖南,株洲,412000 |
| |
| 摘 要： | 阐述了银行会计与其他部门会计相比较的突出特点,对目前商业银行会计信息资料方面、会计电算化软件工作方面、会计内控机制建设方面存在的问题进行了详细的伦述,并针对这三方面存在的主要问题提出了相应的较为切实可行的改进建议,使商业银行能够通过逐步完善这几方面的内部制约机制,提高商业银行会计的管理水平,尽快适应我国加入WTO的需要。
|
| 关 键 词： | 银行会计 商业银行 管理 |
| 文章编号： | 1009-5357(2002)02-0016-04 |
| 修稿时间： | 2002年1月29日 |
On the present problems in banking accountant and suggestions for improvement |
| |
| ZHOU Xiao - ying.On the present problems in banking accountant and suggestions for improvement[J].journal of hunan university of science&technology,2002,4(2):16-19. |
| |
| Authors: | ZHOU Xiao - ying |
| |
| Abstract: | Afer the expatiation of the different characteristic between banking accountant and other kinds of accountant, and a detailed discussion about commercial bank accountant informations, accountant computer software and accountant internal control organizational system, the paper brings forward effective and relevant suggestions on how to improve the primary problem consisted in the above mentioned parts, so that we can gradually improve the internal control mechanism of commercial bank,enhance commercial bank management level in accounting and meet the demand of WTO. |
| |
| Keywords: | banking accountant commercial bank management |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
