The Study Of Accounting Internal Control In The Agricultural Bank Of China Heilongjiang Branch

With the advance of the shareholding reform, the implementation of internal management system and Integrating the functions of internal departments of Agricultural Bank of China (ABC),that banks directly with cash, accounts processing-related business, basically concentrated in the accounting department management, high concentration of business led to risk also highly concentrated. Prevent the risk by accounting internal controls are important component of in entire internal control system. In the course of the study, while drawing on research results at home and abroad, on the other close ties with ABC branch in Heilongjiang practical analysis of existing problems, analysis how to manage the accounting internal control. With a view to the management of its internal control played a role in some references, by this way overall risk of ABC can be well controlled.This paper from the internal control, the internal fiscal control and the commercial bank internal control's elementary theory obtains, has made some expounds and the simple appraisal to the present situation of our country commercial bank internal control research. Analyzes ABC Heilongjiang Branch's accountant internal control present situation by concrete case, unifies the author's work experience give some objective appraisal for accountant internal control present situation of ABC Heilongjiang Branch. Application of COSO internal control framework of the theory of the report, from the control environment, risk assessment, control activities, information and communication, and supervision of five analyzes the management of its accounting internal control problems and results. And aim to problems that ABC Heilongjiang Branch's accountant internal control exits, give advices to consummate accountant internal control of ABC Heilongjiang Branch. Make the accounting internal control not only need to establish internal control system but also need to manage and supervise the main body, reduce the information asymmetry, to ensure its execution.