Research Of The Application Optimization Of The PBC Accounting Concentration System

With the rapid development of economics, financial and information technology, Data centralization, management flat and operation intensive has become the inevitable trend of the banking development. According to the development of information, the people’s Bank of China arranged to develop and construct a new generation of accounting system in order to achieve the whole idea of system integration and data sharing. The Accounting Concentration System(ACS) of the People’s Bank of China take the idea of national centralized data and national centralized business processing, rebuild accounting and supervision of business processes, reduce the control requirements between positions and personnel requirements through the flat management, strengthen the process control etc. To make accounting processes of the People’s Bank of China more unified, secure and efficient. After decades of software development and service testing, the People’s Bank of China completed a nationwide on-line promotion of ACS in the first half of 2014. Since launched in July 2014, ACS has been running smoothly, and solves some problems existed in ABS, highlighted its powerful advantages. ACS explores some flaws, such as data transmission of information and decision-making information transmission are in different step, current system rules do not match the current business operation process of the system, there are contradictions between accounting treatment method and post setting from the policy analysis and data utilization perspective. All the flaws above are likely to course the low efficiency of accounting management, the increase of central bank accounting risk and the fall of the performance ability of the People’s Bank of China etc..Based on the above analysis, through the literature review and the long-term working practice, on the background of the history of the construction and development of the accounting system of the People’s Bank of China, and according to the importance of the Accounting Concentration System in modern Payment and Settlement system and necessity of development and construction of the Accounting Concentration System, this article introduces the basic situation and main function of the Accounting Concentration System of the People’s Bank of China and then focuses on the analysis of present situation and main problems of the Accounting Concentration System of the People’s Bank of China, combining with the reality proposes projects to the optimization of the Accounting Concentration System project, which has important practical significance for the People’s Bank of China to enhance the efficiency of Decision analysis according to financial data information, to improve the level of risk management and to perform accounting service function.