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yang xing cai wu hui ji yi chang xing wei ji qi jiao zheng
Author(s): 
Pages: 76-77
Year: Issue:  2
Journal: Xi'an Finance

Keyword:  财务会计 会计信息 会计监督;
Abstract: 央行财务会计异常行为是不合理、不合法财务会计行为的统称。会计异常行为削弱央行会计基础工作,影响央行会计工作秩序,阻碍会计职能作用有效发挥,对央行职能的顺利履行产生极为严重的消极影响。着力加强会计安全管理,防范会计财务资金风险是当前人民银行会计工作的重点,因此,对央行财务会计异常行为的剖析具有积极的实践意义。
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