Research On Remedying Design Of PBOC Accrual Accounting Information System

With the rapid development of economic globalization and the increasing expansion of the international capital market in the world,People's Bank of China plays a more important role in international finance,and needs to preparing financial statements on accrual basis according to the international accounting standards.Thus,accounting information system must provide complete support for these transformations.However,People's Bank of China has been preparing statements based on cash basis up to now,and it does not conform to the Ministry of Finance promulgated the "government accounting standards" require financial accounting to implement the provisions of the accrual system.So far,we should design a suitable modified system as soon as possible.This paper optimizes the reporting function of the system what support for generating accrual and cash report.Based on the characteristics and applicable range of accounting basis and combing with the business features of People's Bank of China,this paper analyzes the necessity and feasibility for it to adopt accrual basis.In view of the characteristic of accrual basis,which is that its revenues and expenses are confirmed timely and accurately,this paper optimizes interest accounting function of the accounting information system to implement interest-bearing assets and interest-bearing liabilities with daily interest for People's Bank of China;optimizes financial accounting function by developing the interface to carry out accrual basis accounting and revaluation on the market price,the collective assets depreciation reserves,depreciation of assets and liabilities projects and the influence of profits and losses projects to generate data on assets and liabilities project adjustments and profit and loss.Finally,according to the accrual accounting report on the basis of the balance sheet items and profit and loss data,this paper optimizes the reporting function of the system what support for generating accrual and cash report.In this paper,we give the optimal design on modified accrual basis of accounting information system of People's Bank of China,which can meet the current urgent needs of the business.But with the constant innovation of monetary policy tools of People's Bank of China's business and the increase of business volume,whether optimized system can realize and suffer calculation of pressure of increasing data volume through flexible configuration is still need to be further discussed.