The Means And Technique Inquirement About Accounting Statement Review Of Commercial Bank

The accounting statement is that the synthesis makes known business specified perioc financial affairs states , management fruit and ready money to roam the message reading report . The figure of accounting statement is firsthand and preliminary and does not penetrate into , and can not directly carry on the scientific decision of strategic importance service in the interest of use person , hence still needs the data process handles which supplied to the accounting statement , and agilely reasonably organicly unite every item , and dynamicly investigates the business maneuver reaching such and changes tendency , and operating outstanding achievement and the financial affairs state talent accurately evaluating the business . Such investigation process is called the accounting statement checking and approving usually Chinese banking reform to be in a key particular period , in immediate future banking reform phase . The belonging to the nation commercial bank of our country is thanks to the history reason , over a long period of time being in the monopoly position , the corporation administers the composition obsoletely , the business administration fall behind , the internal information is in the closed condition , some banks do not publish the accounting statement , or the report form publishd not not completely and inferior to hour . Yet the belonging to the nation commercial bank is in the dominant position in the banking at home , the progress continuously carryes forward in the wake of what China was accedeed to the WTO banking trade open , the silver contest in the ranks gradually intensely , it is pressing increasingly that the bank administers the composition regulation , hence the stock system reformation has become the only way that the belonging to the nation commercial bank reforms . But our country stock system commercial bank after many years the development , the strength is day by day strengthened , and has been living in the banking to passess the location , and such is operated , and the state and financial affairs hazard also havees the specified representativeness . The accounting statement to research the Chinese stock system commercial bank havees exceedingly powerful actual sense and general sense hence being checked and approved The accounting statement is checked and approved thanks to the application widely , and pragmatic quality is powerful , and is always accountancy theory circle and the real circle of the business research stress , and also acquires numerous research fruit . But the commercial bank is thanks to such business administration peculiarity , and that special the being aimed at commercial bank accounting statement is checked and approved to research still wide-ranging insufficiently and penetratees into , and technique and means are checked and approved to the commercial bank accounting statement that particularly still to lack a suit comparatively more integrated and systematic . The original was analysed the difference that accounting statement audit and the accounting statement was checked and approved , and introduce the commercial bank accounting statement item and reaches such particular implication . Unite the analysis , and propose means and technique that some commercial bank accounting statements were checked and approved to the commercial bank accounting statement distinguishing feature . The at the same time , in order to adjust checking and approving of Shenzhen development bank annual in 2002 , the application that these means and techniques are living in the practice was interpreted to the instance . By means of these means and technique that the use writer propose , that commercial bank business administration person may be living in the report form reading process through easy reacing is numerous and from the elementary to the profound , swiftly comprehends and message that the control accounting statement supplys , thereby without delay accurately makes the decision of strategic importance.