| 对中央银行会计事后监督的认识 |
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| 引用本文： | 严绍祥.对中央银行会计事后监督的认识[J].财会通讯,2004(20). |
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| 作者姓名： | 严绍祥 |
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| 作者单位： | 中国人民银行襄樊市中心支行 湖北 |
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| 摘 要： | 本文从中央银行会计事后监督的产生与演变入手,分析了央行会计事后监督的职能与定位,提出了央 行会计事后监督的特殊性及其对会计事后监督理论的发展,并阐述了会计监督与会计控制之间的统一性。
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| 关 键 词： | 中央银行会计 会计监督 事后监督 会计控制 |
Cognition about afterwards supervision of central bank accounting |
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| Yan Shaoxiang.Cognition about afterwards supervision of central bank accounting[J].Communication of Finance and Accounting,2004(20). |
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| Authors: | Yan Shaoxiang |
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| Abstract: | This article begins from the generation and evolution of afterwards supervision of central bank accounting, analyzes it' s action and position , points out it' s specialty and extension to the theory of accounting afterwards supervision , and states the unification of accounting supervision and accounting control. |
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| Keywords: | Accountant of Central Bank Accounting supervision Supervision afterwards Accounting Control |
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