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yin xing jie suan zhang hu zhi fu wu yi ju de feng xian ji dui ce
Author(s): 
Pages: 16-19
Year: Issue:  8
Journal: Financial Accounting

Abstract: <正>根据人民银行《支付结算办法》,在支付结算中银行充当中介机构的角色,是按客户提供的支付依据(或称为支付指令,包括书面和电子的支付指令)办理结算的,也就是说业务指令来源于客户。但在检查和审计过程中发现:在无客户支付依据或客户支付依据不充分的情况下,有些基层网点为客户办理支付业务的现象时有发生。
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