完善基层银行会计内控机制之我见董万年魏居华基层银行会计部门处在业务活动的第一线，要保证各项业务活动的正常进行，发挥会计的职能，就必须不断完善会计内部控制，防范化解会计风险。笔者认为，当前应采取如下措施：１建立健全会计内部控制和风险防范责任制。各级行... My Opinion on Improving the Internal Control Mechanism of Grassroots Bank Accounting Dong Wannian, Wei Juhua The accounting department of grassroots bank is in the front line of business activities. To ensure the normal operation of various business activities and give full play to the functions of accounting, it is necessary to constantly improve internal control of accounting and prevent accounting risk. The author believes that the current should take the following measures: 1  establish and improve accounting internal control and risk prevention responsibility system. All levels ...