Accounting supervision method and device

The invention discloses an accounting supervision method and device, which can be applied to the field of artificial intelligence and the field of finance, and the method comprises the steps: obtaining an accounting parameter and a mapping rule corresponding to a to-be-supervised overseas branch from a pre-configured accounting parameter mapping table; wherein the accounting parameters and the mapping rules are set based on local supervision requirements of overseas branches. And generating characteristic accounts of the overseas branches to be supervised according to the obtained account parameters and the mapping rules while generating the accounts of the head office. And reporting the characteristic accounting to a local central bank through the system of the overseas branch to be supervised, so that the local central bank supervises the overseas branch to be supervised based on the characteristic accounting. The accounting parameters and the mapping rules are set based on local supervision requirements of