In recent years,accounting supervision has played an important role in promoting the comprehensive and strict governance of the Party,maintaining the smooth flow of the central government orders,standardizing the financial order,and promoting the healthy development of the economy and society.In February 2023,the Opinions on Further Strengthening the Supervision of Accounting Supervision(hereinafter referred to as the Opinions)was issued,which gained a new political orientation for the accounting supervision.Based on the new positioning,the accounting supervision should give full play to its basic and normative role to provide support for deepening the strict management of accounting and finance.The accounting supervision work of the People's Bank of China also needs to plan,respond to the situation and follow the trend.In view of the traditional accounting supervision lack of unified supervision system,supervision methods to be rich,supervision content not balanced and supervision performance to improve the status quo,this paper combined with the characteristics of the central bank started,actively explore the new positioning grassroots central bank accounting supervision construction,to achieve the biggest effect of accounting supervision,comprehensive reduce capital risk,prevention and control of corruption,further enhance the central bank started ability to provide a reference.
关键词
新定位/财会监督/建设
Key words
New Positioning/Accounting Supervision/Construction
维普
万方数据