Researches On The Construction Of Accounting Internal Control System Of Commercial Banks

With the rapidly development of economic, the industry of financial is moving towardsinternationalization gradually in China. As the mainstay in the financial institutions, thecommercial banks take further development. At the same time, they also have to facediversify and complexity risks. As significant measures of control and prevention of risks, theaccounting internal control runs through every step of the business. However, after the <Thepilot scheme of commercial banks internal control evaluation> and the <Guidelines on theinternal control of commercial banks>, the relevant departments have not consideredthe changes of the global financial environment in recent years, as well as our actualcircumstances of commercial banks. To ensure stable development, they have notlegislated more and paid enough attention on the construction of the accountinginternal control system of commercial banks.The steady operation of commercial banks determines the harmonious developmentof economics and the whole society. With the rapid development of the financial industry andthe increased business of commercial banks, the frequency of crimes in financial has beenstably high. The accounting internal control system of commercial banks is facing newchallenges. To promote stable development of commercial banks, we need to establish a set ofperfect accounting internal control system of commercial banks beside of external supervisiononly. Therefore, the study of construction the accounting internal control system ofcommercial banks can improve ability of risk prevention, and plays a decisive role in thelong-term development of commercial banks.The article analyses the current situation of the accounting internal control system ofcommercial banks from the environment of internal control, assessment of risk, control ofthe activities, information, communication and supervision, beginning with the theory.Furthermore, through the analysis of the case of bill discounting of Yantai Bank in2012, itsummarizes the problems and causes, proposes the suggestions such as create good controlenvironment, takes the effective risk assessment, improves the level of supervision andmanagement, in order to make our commercial banks prevent the accounting risksscientifically and develop constantly.