随着人民银行职能转换,金融监管已成为人民银行各级派出机构的重要职能和工作。金融会计监管是金融监管的重要组成部分,本文就怎样搞好金融会计监管,谈点初浅的看法。 一、加强金融会计监管的必要性 (一)会计职能要求加强金融会计监管。会计有两个基本职能:一是核算职能,二是监督职能。会计核算职能是会计对经济业务活动的记录和反映即记帐、算张、报帐。会计监督是会计对核算的原始资料进行事前审查、对核算过程的事中控制和核算结果的事后检查辅导,以保证会计核算的客观性、准确性、合法性、统一性和规范 With the change of functions of the PBC, financial supervision has become an important function and work of the PBC’s agencies dispatched at all levels. Financial accounting regulation is an important part of financial regulation. This article discusses how to do a good job of financial accounting regulation. First, the need to strengthen the supervision of financial accounting (A) accounting functions require the strengthening of financial accounting regulation. Accounting has two basic functions: First, accounting functions, and second, oversight functions. The accounting function is accounting records of business activities and reflect the accounting, accounting Zhang, accounting. Accounting supervision is the accounting of the accounting of the original data for the prior review of the accounting process of things in the control and accounting results of post-inspection counseling to ensure that the accounting of objectivity, accuracy, legitimacy, uniformity and norms