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专业银行时期,随着国民经济的迅速发展和改革开放的不断深入,面对业务量迅速增长的巨大压力,工商银行为适应经济发展需要,不断进行会计制度与结算业务改革,先后建立了基本会计制度和出纳制度,加强了制度建设,强化了内部管理,同时积极进行了结算改革和联行制度改革,提高了结算工作质量;修订了原有会计科目;建立了会计事后监督制度和以总会计、会计出纳专职检查员为主的会计监督检查体系,为会计内部控制体系的逐步建立和完善奠定了基础。
During the period of professional banking, with the rapid development of the national economy and deepening reform and opening up, in response to the tremendous pressure arising from the rapid growth of business volume, in order to meet the needs of economic development, ICBC kept on carrying out the reform of the accounting system and settlement business and established basic accounting System and cashier system, strengthened system construction, strengthened internal management, actively carried out settlement reform and the reform of the joint-stock system, and improved the quality of settlement work; revised the original accounting subjects; established the system of post-accounting supervision and set up a system of accounting supervision , Accounting cashier full-time inspectors based accounting supervision and inspection system for the internal control system gradually established and perfected the foundation.