A Study On Problems And Countermeasures In Accounting Supervision Of Bank Management

With the fast development of a diversifying and informatizing market of China, thePeople’s Bank of China as a lever to adjust the market economy will inevitably face manynew challenges and opportunities. How to maintain a stable financial market and to promote abetter development in the complex market environment is a big question for us to think. Thistopic in tuirn is closely related to accounting information in banking. In the bankdevelopment in China, accounting information distortion has some negative impact both onbanks and financial consumers. The reason for that is easily found in the lack of accountingsupervision. Expecting to benefit banking management, this paper gives a study on the verytopic of banking supervision.The paper as a whole is divided into5parts. The first part gives an overall researchprogram and the basic idea based on research about the background and internationalexperience. The second part gives theory interpretation and analysis of accounting supervision,including meaning and features of accounting supervision, composition of it, necessity andimportance of conducting it.The third part is a case study of PBC Xianyang Sub-branch. Thepaper gives analysis on problems in the effectiveness of accounting supervision after a studyon accounting information of PBC Xianyang Sub-branch. The fourth part explores the reasonwhy there are problems in PBC accounting supervision from management system, workingmechanism, institution system, and technological innovation. The final part explores the wayto improve the effectiveness of accounting supervision. The study sample of PBC XianyangSub-branch has a special legal status which determined a more meticulous accountingsupervision, and therefore the problems exposed in such a institution turns up to be moretipical.