Research On Internal Control Of Accounting In China's Commercial Banks

Chinese economy now is in the old and new growth drivers shifting,the transformation of old and new models,and the old and new path of the joint pain period.Therefore various problems concentrated break out after long-term accumulation.For the commercial banks face credit,market,operation,compliance and other traditional types of risk rapid risk.In the internal control system the internal control of accounting holds an important position,so a sound accounting internal control system can make commercial banks avoided risks preferably.Strengthening the construction of accounting internal control system of commercial banks can make commercial banks carried out low risk state and steady development direction.Based on the theory of accounting internal control,this paper analyzes the characteristics of accounting internal control,such as accounting control environment,risk assessment,accounting internal control measures,information and communication,supervision and rectification,and analyzes the internal control of accounting problem.This paper compares the actual situation of H bank accounting with the internal control theory of accounting,summarizes the similarities and differences,and summarizes the problems existing in the internal control of H bank accounting by using case analysis method,comparative analysis method and H bank as the research object,The reasons for the existence of in-depth analysis and put forward to improve the internal control of bank accounting recommendations and improvement measures.By strengthening the grassroots accounting internal control culture,enhance the internal control of accounting and accountability of the rigid,increase the grass-roots level of internal control environment to improve the internal control environment;by adjusting the risk identification and prevention and control of ideas and paths to optimize the risk model to strengthen risk identification and Assessment;through the improvement of information technology control means,develop a unified system construction norms.The establishment of internal control system suitability assessment system,in accordance with the business process combing the system to optimize the internal control measures of accounting;by broadening the data and information channels,to strengthen horizontal information flow and communication to strengthen information and communication management;by adjusting the audit supervision and correct the basic guide to expand audit supervision Scope and field,to strengthen the daily supervision of internal control accounting,innovative inspection methods to strengthen internal control and correction.The purpose is to enhance the level of China's commercial banks,improve the internal control system of accounting to prevent accounting risks.