近几年来，各级人行积极加强会计核算管理，对提高会计核算质量、防范和化解会计风险、确保资金安全起到了积极作用。但是，从目前基层人行实际来看，银行会计核算中依然存在会计人员素质低、会计制度不落实、监督机制不健全等问题。针对这些问题，结合工作实际，笔者认为... In recent years, people’s banks at all levels have actively stepped up their accounting management and played a positive role in raising the quality of accounting, preventing and resolving accounting risks and ensuring the safety of funds. However, from the perspective of the actual behavior of grass-roots pedestrians at present, there are still some problems in the accounting of the bank such as the low quality of accountants, the failure of the accounting system to be implemented and the supervisory mechanism. For these problems, combined with the actual work, I think ...