一、认真领会会计监管的内容 ,做到有的放矢基层人民银行开展金融监管 ,必须依照金融法律、法规 ,在调查好事实的基础上开展监管。在检查中 ,一是要重点检查会计制度执行情况 ,检查基层金融机构会计内控制度和风险防范责任制是否明确 ,各项会计规章制度是否完善 ,有无防范计算 First, conscientiously understand the content of accounting regulation, targeted at the grass-roots People’s Bank to carry out financial supervision, must be in accordance with financial laws and regulations, based on the investigation of good facts to carry out supervision. In the inspection, one should focus on checking the implementation of the accounting system, check the basic financial institutions accounting control system and risk prevention responsibility system is clear, the accounting rules and regulations are perfect, with or without precautions