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商业银行是金融机构的重要分支,商业银行的风险控制也事关国民经济的平稳运行与发展。站在会计角度而言,商业银行加强账务核对可以有效监管银行的日常业务与资产负债情况,能够有效控制财务及其他相关风险。在这一背景下,笔者将从商业银行的账务核对业务出发,探讨账务核对的分类、账务核对的方法以及在账务核对过程中存在的问题及解决方案,以期我国银行业风险能够得到有效控制,商业银行能够继续健康良性发展。
Commercial banks are an important branch of financial institutions. The risk control of commercial banks also affects the smooth operation and development of the national economy. From an accounting standpoint, commercial banks to strengthen accounting checking can effectively monitor the bank’s daily business and balance sheet, can effectively control financial and other related risks. In this context, the author will start from the commercial bank’s account checking business, discussing the classification of account checking, the method of checking accounts and the existing problems and solutions in the process of account checking, in order that the banking risk in our country can Under effective control, commercial banks can continue healthy and sound development.