| The information's of financial institutions is the key element for the construction of our national economic information's. After we join WTO, banks in China will face the competition that is ineluctable. It is the development trend that the union of the operations of state-owned commercial banks will be a huge information-shared system, superiority in strengthening the bank's advantages, overcoming the handicap, developing together in the same pace while facing the strong competition from their competitors abroad. Therefore, the transaction of Multi-bank of retail sales has been developing very fast in the recent years. This type of transaction involves the cardholder, issuing bank, merchant bank, commercial unit,clearance center and its branches. As a new financial business concentrating on multi-industries, its accounting and auditing models are worthy to be study.Firstly, the writer has had a profound reach on the national and international development situation of the transaction of multi-bank and the accounting model. It comes out that the ideal model is clearance center. And then, it focuses on studying the accounting model involves analyzing the clearance center. It includes raising the accounting models of the clearance center, the formation of the clearance center's accounting analyzing system and its software, and the settlement of the joint-entrance in the clearance models.The writer analyses its general procedures and data groups by way of systematic analysis. It establishes a systematic structure for the accounting software of the clearance center and a data group structure as well. Based on this, it comes out with the creative central processing ways, such as the way of scanning accounting and the way of the processing fees allocation files. Further more, the connected data file model comes into being creatively in this text, which also further discusses the strategies and processing ways of the banks' ends. Under the basement of the above research, the writer continues to figure out the practical situation of the accounting clearance models existing in the deals among banks and the practical ways of other banks'joint business, in order to facilitate the function of the accounting model. |
