摘要
在当前金融体制改革过程中 ,商业银行会计内部控制对于预防金融风险、保证银行资产安全等日益发挥着重要作用。
In the course of the current reform of the banking system,the internal control inside the accounting work in the commercial bank plays an increasing important role for avoiding financial crisis,ensuring the safty of the bank assets.