Research On The Accounting Internal Control Of The H Bank

Because of the reform and opening up, China’s expeditious financial expansion, commercial bank play a significant character in supporting financial expansion. And the city commercial bank is a crucial section in China banking and extraordinary crowd, their health, stability operations often become a strong guarantee for the benign development of the national economy. Lately, with the expeditious expansion of city commercial banks and the types of banking business is constantly growing, its risk is widely received by a person with breadth of vision attention.Along with the pace of social and financial transformation, the traditional internal control(IC) system gradually exposed to short board, banks have been gradually accessibled in the operation of short board, was bathed out gradually, moreover, some new systems and to emerge beyond expectation speed. In the government to speed up economic transform and the market economy gradually mature, the key to success lies in whether the city commercial banks(CB), establish a sound internal control(IC) system of the banking system. Especially since the 2007 outbreak of the subprime mortgage crisis, more is to give our financial institutions on the important lessons.This paper takes Chinese H Bank as the subject investigated, from the theoretical level and operation (similar to the compliance test and actual test) summarizes the bank accounting IC defects and analysis, From Then put forward the advices for improvement. Firstly carries on the elaboration owing to the CBIC of the background and meaning of the study, and then combined with the specific data.I practice unit H Bank domestic and foreign research present situation and the internal control related knowledge, the situation of CBIC are analyzed, and then found the bank IC’s defects, lectures the causes of the fault; Finally, the research of IC in H Bank are summarized and the expectation is put forward key need further study.In addition, according to the design of effective implementation of the principle from the framework of accounting work and internal environment to improve the internal control evaluation system for merchants bank. I hope this paper to improve China’s internal accounting control and the development of accounting practice, can have some reference.