Main problems and countermeasures

Firstly, this paper analyzes the present situation of accounting internal control of commercial banks in China, namely

It is pointed out that there are some problems in the internal accounting control of state-owned commercial banks in China, such as the distortion of accounting information and the lack of system.

Integrity and foresight, lagging internal control concept, low quality of personnel, lack of authority in supervision, etc.

Problems; This paper puts forward some suggestions on strengthening the internal control mechanism and supervision system of accounting.

Should be the solution.

Keywords: commercial banks; Accounting; Internal control; Looking to the future; accounting information

The accounting department is the first line of defense for internal monitoring of banks, and it is a sound and effective bank accounting.

Internal control is the main content of bank internal control and the basis of bank risk management.

It plays an important role in the operation of commercial banks. In recent years, although with China

The reform of the accounting internal control system of commercial banks is perfect, but the present situation of the accounting system of commercial banks

It is still very serious, and accounting crimes still occur from time to time. This has to make us interested in commercial banks.

Reflection and analysis on the implementation of accounting internal control system. This paper will discuss this problem.

Have a specific discussion.

First, the main problems existing in the accounting internal control of commercial banks

(A) accounting information distortion

The untruthfulness of bank accounting information is mainly manifested in the financial information of income and expenditure.

If income is included or underestimated, depreciation and amortization are not mentioned. In terms of operating expenses

Face, artificially adjust the cost index, resort to deceit. In addition, there are off-balance-sheet accounts.

Phenomenon. Negligence in work and mistakes in business handling will also bring accounting letters.

Distorted interests. The distortion of accounting information will produce a series of chain reactions, which is untrue.

Based on accounting information, statistical information will be untrue, and it is difficult to reflect silver in accounting statements.

The risk faced by banks, early warning indicators can not play a normal role, on the one hand, weakened accounting.

On the other hand, its supervisory effectiveness in internal control also brings a heavy burden to the operation of banks.

There are great hidden dangers.

(B) The accounting internal control system lacks integrity and predictability.

At present, the accounting internal control system of commercial banks is scattered in accounting examination and supervision, internal and external accounts.

Many systems, such as inspection, counseling in accounting check and post supervision, do not have a comprehensive system.

The accounting internal control system is not conducive to the overall grasp of the internal control system by accountants.

And use. At the same time, with the continuous development of financial accounting business and the gradual improvement of management requirements.

High, if not timely, the original internal control system will soon be unable to meet the needs of new business development.

The revision will inevitably form a loophole in the system and easily lead to financial risks. compare

For example, China Industrial and Commercial Bank Pingli County Sub-branch Wang Zhongyi misappropriated interbank funds, and the superior bank also conducted accounting.

Although the department carried out routine business inspection, it did not work from the perspective of strengthening management.

In-depth, rarely in-depth understanding of the implementation of bank rules and regulations and accounting management.

Therefore, I don't know the situation of the bank, and I don't know the management status of the bank accounting work.

It is also an important reason for financial risks.

(C) backward risk concept

Most commercial banks in China regard internal cost control and internal asset safety control as the top priority.

Internal control, some enterprises even stay in the perceptual stage of internal control.

Internal accounting control can reasonably ensure the efficiency and effect of bank operation and achieve the purpose of management.

The role of the target remains. Formalism exists in some management, and some banks should

Pay for external inspection and formulate several systems in general. On the surface, it looks perfect and practical.

This is not done according to the system or strictly enforced, nor does it examine whether the control system really exists.

Effective. Risk management is still quite backward. At present, most banks only compare personal credit risk.

Attention, but the management of credit risk is still quite backward, including the credit wind in business.

Insurance, liquidity risk, interest rate risk, market risk, operational risk, legal risk and policy.

Minor risks, reputation risks and other risks have not been fully identified and evaluated at all.

It is estimated that there is no limit to all kinds of risks, and then effective measures are taken to control risks in fairness.

Within the limits of tolerance. Risk management has not yet become the core content of internal control activities.

Banks can only passively cope with various risks.

(D) the lack of authoritative accounting supervision system

Accounting supervision can be said to be the basis of accounting department control. At present, bank accounting is too

Emphasis on accounting functions, such as cash management, verification of large payment vouchers and business activities.

Lack of effective supervision over the implementation of laws and budgets. Due to my long-term interest in silver

The role of accounting supervision has not been paid enough attention, and there are few targeted studies in this regard.

So far, an effective accounting supervision system has not been established. At present, commercial banks in China.

The Bank's accounting supervision is mainly based on ex post audit, accounting check and audit, supplemented by accounting workers.

Grade assessment and other means, but in fact these means supervise the management of the bank itself.

And control functions are not fully reflected. This is not due to the president's decision-making mistakes.

Lack of effective supervision; Second, it is impossible to deal with the problems found in time.

Correct, which can not guarantee the implementation of the internal control system, can not really exercise its power.

Responsibility weakens the role of internal control.

(5) The overall quality of employees is not high.

The quality of accounting personnel affects the internal control of accounting and the effectiveness of accounting work.

Whether it can be carried out safely is the most fundamental and direct factor. At the same time, in the new era, many new standards

Basically, it is in principle, many regulations are very complicated, and a large number of businesses need accounting personnel.

Professional judgment directly increases the difficulty for banks to conduct accurate and consistent business accounting.

Degree. This makes accountants lack the necessary understanding of new business and new knowledge, which is easy to cause accountants' habitual illegal operation. Banks must be responsible to the relevant personnel in the financial department.

Conduct targeted training to strengthen the effectiveness between management and related personnel and the market.

Communication.

Two, to strengthen the internal control of commercial banks accounting countermeasures

(A) to ensure the accuracy of accounting information

With the wide application of computers in accounting work, management departments have produced computers.

The dependence of accounting information such as various data and statements is increasing. When banks develop systems,

And more emphasis should be placed on inputting relevant data into the database when economic business occurs.

Before checking the accuracy, completeness and legality of these data, it is necessary to strengthen the computer.

Management. First of all, we should strictly divide the right to use and make clear the users, managers and maintainers.

Three, it is forbidden to leapfrog and crossover operation rights and responsibilities. Secondly, it is necessary to establish a standardized

Computer use registration system. Implement separate passwords for special users and general users.

Control, use discipline seriously, and use computers in accounting check in the future.

As an important part of the inspection. Third, the bank computer system has been effectively implemented.

In control, if data is input, it must be checked for accuracy, completeness and legality.

(B) improve the accounting control system

First of all, according to the principle of comprehensiveness, internal control must cover all departments of the bank.

Door, post and business. The second is the principle of effectiveness. No one is allowed to violate and

Exercising power outside the internal control system. Third, it conforms to rationality, rigor and operability.

Principles, the implementation of the overall planning. According to the requirements of the Guidelines for Internal Control of Commercial Banks,

On the basis of combing the existing rules and regulations, establish an important meeting centered on risk control.

The rules and regulations of business operation link make the internal control system scientific, standardized and systematic.

Unification. The fourth is the principle of efficiency. The establishment of internal control mechanism should not only prevent risks, but also effectively control risks.

The fifth is the principle of timeliness. Internal control should keep up with the needs of business and situation development, and work with

Business development is constantly adjusted and improved. The fifth is the forward-looking principle. At present, information technology is developing rapidly.

With the rapid development, banking business and trading methods have also undergone major changes. With online banking,

With the emergence and development of self-service banking and electronic money, the design of accounting control system must also have

Forward-looking, not limited to accounting standards under manual operation conditions. In addition, with

With the further development of financial derivatives, emerging derivatives will continue to emerge, such as

It is worthwhile to confirm and control the existing and emerging businesses.

An important subject that needs serious study.

Efforts to raise awareness

Internal accounting control of commercial banks is a self-discipline behavior.

Department and its personnel engaged in business activities to carry out risk control, system management and mutual

The general name of methods, measures and procedures to limit and standardize business behavior and effectively prevent risks.

Emphasis includes internal control of bank accounting and internal control of bank management. We are interested in banks.

To fully understand the importance and risks of accounting work, it is necessary to strengthen accounting internal control.

We should deeply understand its significance, function and urgency, guide our behavior with our thoughts, and do the following

The purpose of effectively implementing accounting internal control. First of all, commercial banks should pass laws and regulations.

Seat, training, assessment and other forms, often carry out legal publicity and education, and vigorously improve the silver.

The legal concept and self-discipline of senior managers and accountants enable them to know.

Law, understand the law, and act in strict accordance with the law. At the same time, relevant departments should supplement from the perspective of macro-control.

Strengthen the construction of various internal control systems, strengthen the accounting supervision of commercial banks, and increase the

The inspection efforts of the person in charge of the unit, the accounting supervisor and the person directly responsible make the internal control system feasible.

Seriously implement it.

(4) Strengthen supervision

As a complete system, the internal accounting control of commercial banks, whether institutional system,

Determination, implementation and final judgment all need proper and indispensable supervision.

The internal accounting control system is more perfect and effective. Therefore, it is necessary to ensure internal accounting control.

The system has been effectively implemented and the implementation effect is good, so the internal accounting control must be supervised.

Supervisor. To this end, we must first strengthen the internal control and supervision of internal legal persons in commercial banks and establish

Collective examination and approval system for major decisions, to eliminate the arbitrariness of managers; Secondly, we must strengthen our rights

The management of commercial banks, especially the control and supervision of accounting departments, and the establishment of mutual

Containment system to prevent excessive departmental power or collective dereliction of duty; Third, we must strengthen our rights

Supervise and control the management personnel in key positions, and establish the system of rotation and compulsory leave for key positions.

And prevent middle-level cadres and accountants from entering commercial banks.

Abuse of power for personal gain or collusion in cheating.

(5) Improve the comprehensive quality of employees.

Improving the comprehensive quality of personnel is the core of accounting internal control. First of all, it must be thorough and meticulous.

Do a good job in ideological education, so that accountants can establish a good idea and work style of loving their posts and dedication.

Wind, enhance professionalism and sense of responsibility, strengthen the legal concept of accounting personnel, and improve the scope.

The consciousness of accounting personnel to learn, know, understand and abide by the law, and maintain the seriousness of laws and regulations.

Sex and authority. Second, learn from the advanced experience of commercial banks at home and abroad, and combine the career of employees.

Be able to make long-term training plans for employees and provide them with long-term development level.

Taiwan, let employees combine their own development with the development of banks, and truly be people-oriented.

The third is to introduce competition mechanism, carry out open competition and competition for posts, and gradually cultivate them.

Set up a team with good professional ethics and excellent comprehensive quality; Jingtong accounting

Service and management experience; Familiar with domestic business and international market accounting team.

Wu.

In a word, the quality of accounting internal control of commercial banks determines the operation and management of banks.

Level. This paper analyzes the problems and root causes of accounting internal control of commercial banks in China

In view of its different problems, this paper puts forward some corresponding countermeasures to strengthen the internal control of accounting in commercial banks.

System, improve the management level has certain reference significance.

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