The Research Of A Commercial Bank Internal Accounting Control

Since the reform and opening, China's commercial banks act an increasingly important role in the national economy and gradually integrate with the international financial markets; bank's business are in more diverse forms, in particular the rapid development of small and medium commercial banks in recent years has become the most active force in the financial industry. However, the banking industry has a significant feature-high-risk. Since 2007 the U.S. subprime mortgage crisis, once again sounded the alarm for internal controlling of financial institutions, as well as commercial banks. Strengthen the resilience of risk of commercial bank, in addition to strengthening its external supervision and management, the commercial banks themselves to establish effective internal control mechanism is much more important. In that, the accounting business throughout the entire commercial banking business, and therefore, to strengthen internal accounting controls of commercial banks especially small and medium commercial banks in our country is an urgent task.In this paper, a joint-stock commercial banks in China as the research object, from the theoretical and practical aspects of commercial banks to conclude the problems of internal accounting controls and analysis them, and puts forward suggestions for improvement. The first chapter introduces the research background, purpose and significance, research status and the research method. The second chapter is the basic theory of internal accounting controls, introduces the meaning of internal accounting controls, objectives and principles, contents and methods, the role and internal accounting control process. The third chapter is that the status of internal accounting controls of the Commercial Bank were analyzed by comparing the foreign commercial banks mature experience of internal accounting controls, thus accounting internal control of the line described specific problems. The fourth chapter proposes the suggestion to improve the accounting of the internal control mechanism based on the theory and analysis of the bank in actual situation with the current international economic situation and China's policy on commercial bank. The fifth chapter summarizes the whole article and Proposed the forecast for the next step in the research.Through analysis of new era of the commercial banks for internal accounting control problems and solutions, the paper aims to provide reference for other commercial banks of China's internal accounting control system in the construction and improvement.