１．完善银行会计内控机制体系的对策健全完善的银行会计内控体系应包括三个相对独立的控制层次：第一个层次，是在一线会计核算全过程中融入具有相互牵制、相互制约作用的制度，建立双人、双职、双责为基础，以“防”为主的监控防线；第二个层次，是设立事后监督，对会计部门 1. Improve the system of bank accounting internal control strategy Sound and perfect bank accounting internal control system should include three relatively independent level of control: The first level is in the field of accounting the entire process into a mutual restraint and mutual restraint system, the establishment of Double, double-duty, dual responsibility based on the “anti” as the main control line of defense; The second level is the establishment of after-supervision, the accounting department