Accounting Information Systems For Postal Savings Bank Of China And Internal Control Construction

As a result of the Postal Savings Bank of China’s continued development and expansion, gradually renovate business varieties and the generally perfect of the society financial services function, it progressively realized a marketing positioning"in the urban area, based on mainly urban service, developing sideline retail and intermediary business; while in the rural area, the primary business is retail and intermediary which forming a distinctive features business system". On the road of development, Postal Savings Bank of China gradually facing the dual pressures of development and management, they need make unremitting efforts to ensure to consolidate business development operations fruit, but also should enhance the management level, improve internal control construction so that to ensure the stability of the rear business, which also means they need, in conjunction with their own reality, gradually be aimed at the various loopholes and deficiencies in the bank’s internal control system, implement a scientific thorough reform, so that achieve the ultimate development goal of modern commercial bank management mode, and by learning from other commercial banks management experience, finally lead Postal Savings Bank of China rapid transformation come true.In the various internal control risk areas, the most important reform is accounting internal control, as the hinterland of the bank’s risk management, the original accounting information management system of Postal Savings Bank of China is more dispersed, no centralized accounting information clearing processing platform, accounting basically relying on various business systems, more dispersed and lack of professional accounting, accounting personnel has to operate a large amount of manually sorting and consolidated work, also more complex internal Reconciliation between systems, these problems cause there is a big operation risk of the bank accounting management work at present, the weak of external payment and settlement, the more difficult of customer maintenance, reduced the ability of bank’s new business expansion, and significant internal control potential risks. In this paper, based on the construction of accounting information system of Postal Savings Bank of China, through the introduction of new established clearing system development objectives and process, it defined the overall situation of the construction of the new accounting information systems; through public funds settlement system management subsystem, the transfer funds and settlement sub system, The introduction of journal account pretreatment subsystem, cash and the functions and uses of important documents subsystems, compared the accounting business processes and management model which under the original accounting information system, focusing on the analysis of the accounting information system reform, it analyzed a significant disruptive impact of the accounting information system reform of the Postal Savings Bank Accounts accounting model, business approval process, capital settlement process, loans, business management mode accounting internal control important parts and so on.This paper announced, the clearing system, in the aspect of process control and mode control, greatly improved the accounting internal control of postal savings bank of China; combined with the actual situation of the current accounting management China Postal Savings Bank of China, Proposed by the opportunity of building accounting information system to vigorously implement postal savings bank of China’s flattened accounting business, centralized management and achieved related businesses central management, accounting outsourcing management, enhance operational risk management, so that achieved business process reengineering, thus, the accounting internal control of postal savings bank of China can transform to a modern commercial bank’s management mode, but also comprehensively improve the market competitiveness, and finally re-develop the postal financial services.