銀行會計(jì)內(nèi)部問題解決方法分析Bank accounting internal problem solving analysis
In recent years , banks in good financial accounting department services, have established and perfected a series of internal control system , including control of the control , accounting, internal accounting system, organizational structure , authority control , control computer services , etc. these systems further strengthened the accounting risks. However , due to the authority and role of bank accounting internal control system is constrained by a number of factors , there would still be many bows points, such as the lack of rigid accounting internal control system , lack of awareness of internal control mechanisms , lack of initiative ideologically , accounting operating systems, computer business control Design unreasonable and so on. Therefore , a careful analysis of the factors affecting the effectiveness of internal accounting controls , the establishment of a sound and efficient operation of the internal control mechanism , is currently the financial institutions to prevent and resolve one of the important measures of accounting risk .
For problems of bank accounting internal controls
Lack of risk awareness. In recent years , with the fierce competition of commercial banks solicit depositors difficult, difficult situation often appears to lend some sectors to develop after the first specification as the guiding ideology , there is often a local Luanla deposits, accounts of abuse , bookkeeping disposable situation occurs , so that the accounting controls and financial oversight is out of control .
Lack of enforcement of the internal control system , can not really implemented. Although in the past the British banking business services , already by a set of relatively sound and effective internal control system bound , but can not implement fundamental , leading to systematic business process operations, rigor and integrity gradually weakened, planted risks.
Internal control mechanism is not standardized , missing adjust the degree of enrichment process. Commercial banks in order to truly achieve internationalization, standardization, and to achieve its intended goals , we must constantly updated as the business is bound to establish a set of rigorous , systematic, standardized and effective internal control system to match. Work in practice ,http://www.mythingswp7.com/kjlw/ if not in time for the internal control system must be adjusted and supplemented , will make criminals take advantage.
Lack of internal control mechanism constraints force between the upper and lower bound of the poor. Mutual restraint as a basic requirement of the internal control system , contains both the professional interior various positions between sectors , also includes mutual restraint between the upper and lower levels . But in reality it does not work completely done mutual restraint, mainly due to: the role of supervisory authorities can not exercise oversight functions alone can not lead supervision.
Check the counseling mere formality, the Authority is not in place. Accounting inspection departments should be timely, correct and standardize conduct supervision and inspection of the accounting department for the business , and enhance awareness of prevention , but many financial institutions are not enough understanding , lack of planning , targeted inspection counseling , coupled with audit departments oversight is not in place , which would not achieve better preventive effect.
Improve the overall quality of accounting personnel . Commercial banks overall quality of accounting personnel level is directly related to the handling of the business, high- quality business accounting staff not only laid the foundation of internal controls , inadequate internal control system can also be effective to compensate.
Low quality of commercial banks accounting internal control team, has seriously hampered the development of commercial banks . The main performance: more than familiar with the individual business person familiar with the quality of integrated services personnel ; familiar with traditional accounting services personnel more than familiar with the innovative business personnel ; skilled staff than the traditional technique of mastering computer skills of staff ; proficient than domestic settlement services personnel familiar with international financial operations personnel.
New problems arising from bank accounting internal controls. Commercial banks with the rapid development of financial reform, the modernization of the accounting business operation requires far more than the original management with manual -based form loopholes in management. In addition , based on some expansion of banking business such as international business, agency business, telephone banking , online banking and other advanced forms of services , but also to guard against the risk of bank accounting challenges facing the new .
Measures to strengthen the internal control of accounting
Attaches great importance to and strengthen leadership . Leaders at all levels should fully understand the importance of bank accounting and internal control attaches great importance to the work , and strengthen risk awareness , establish in advance the concept of internal control , attention and support of accounting internal control .
Accounting for the banking operations of the Bank to better reflect the play , accounting and supervisory role in their daily work , thus effectively prevent and resolve bank accounting risks and promote the healthy development of the bank. Establishment of grass line accounting jobs , strengthen the leadership of the accounting work. Strengthen management , construction accounting system must be the bank , improve the quality and management as an important measure to catch. Accounting personnel continue to conduct business education, legal education and ideological education , improve their professionalism.
Well-developed accounting and internal control regulations. Great changes in the new system for business and accounting processes , at any time the financial management rules and regulations in force to clean up the assessment of the rules and regulations do not apply below abolished, the timely development of new or revised regulations , rules to follow to ensure that the business to guide and regulate the orderly conduct of business operations of financial management . Meanwhile, we should strengthen the implementation of the system , implement the responsibility system of accounting positions , staff positions to optimize the structure , the implementation of tasks for duty , responsibility to the people , a clear scope of work, clear responsibilities, strengthen accounting personnel performance appraisal , and effectively improve the implementation of the system force .
Strengthen the matter, after the oversight role. Matter of supervision and post-supervision is an important process of internal accounting treatment of accounting , leaders at all levels should fully understand what an important role in the oversight and supervision of post positions , a strong sense of responsibility comprehensive business personnel to augment the matter in post-supervision positions. At the same time , improve the supervision means to enhance scientific and technological content , full use of information technology to improve supervision effects.
Strengthening accounting examination and analysis , timely plugging loopholes in management . Common problems found in inspection , looking from the root cause , dig in accounting work problems and institutional blind spots, and constantly improve the accounting management system , detailed operating procedures, clear job responsibilities , the establishment of effective risk prevention mechanism , give full play to accounting management oversight functions. Set up a risk warning indicators , regular monitoring , supervision and completion of the rectification. Make full use of the advantages of centralized accounting data , through various systems, extraction, platforms , etc. under accounting data processing and presentation of data transfer , organize and implement daily , monthly, special monitoring and regular reporting of off-site monitoring of the accounting work for the whole jurisdiction accounting accuracy of the information , it was discovered the problem through off-site monitoring, to become familiar with and master the accounting entries blueprint system operational processes and related transactions , guiding the proper compliance of business operations personnel on high error rate business , timely tips line management departments to strengthen the teller operational guidance and training related to operational risk issued tips to achieve enhanced basic accounting work to ensure the quality of accounting information to improve the level of full jurisdiction over the financial management , business risk prevention purposes. Increase internal accounting checks , strengthen accounting analysis , by examining problems found , combing various accounting management system , and constantly improve the management accounting system , refine operational processes.
Improve the quality of bank accounting personnel , strengthen accounting team. Accounting team is the basic accounting work , and how the quality of the accounting team , directly affect the level and quality of accounting work , it is necessary to strictly enforce the accounting entry system, strengthen accounting personnel management and training , to carry out multi-level financial management training to improve grassroots Bank financial management skills and practices , strengthen guidance to the financial management of compliance and internal control work in the new environment , and improve the overall quality of accounting personnel , so that each line accounting staff to quickly and accurately grasp the operational processes and accounting requirements. While conducting internal training , training and education in various forms , hire a professional accountant accounting lecturer organizational learning new accounting standards , accounting personnel are encouraged to participate in the national accountant , CPA exam , organizes an annual accounting continuing education , to create high the quality of the accounting team to continuously improve the professional competence of accounting officers and ethical standards.
Conclusion
To ensure proper and timely and effective conduct bank accounting internal controls , should first of all aspects of the bank's full range of all aspects of the implementation of multi-angle control , that the management of the bank's activities are included in the the scope of internal control of accounting and are accounted for using reasonable accounting language ; followed to achieve operability of internal accounting controls , making it a guide to action bank managers , bank staff became behavior norms ; once again is to form the internal accounting control scientific , standardized work mechanism, and the bank management process control in the first place ; finally achieve effective internal control effect of accounting , internal controls timely and effective role to play .
