Research On Internal Accounting Control Of The A Branch Of Agricultural Development Bank Of China

Internal control is an integral part of the bank's internal management,while accounting work is the final checkpoint for bank risk prevention and control.Internal accounting control is an important part of internal control.It is important to improve internal accounting control.In the normal performance of the accounting and service functions,the China Agricultural Development Bank is faced with complicated and diversified risks,and it is increasingly difficult to normalize the role of supervision.It is particularly important to improve internal accounting control.In this paper,it first sorts out the internal control and internal accounting control theory,analyzes the elements of internal control for banks,and then conducts an in-depth analysis of the current internal accounting control system of China Agricultural Development Bank A branch according to the structure of the five elements of internal control,and sums up the problems existing in China Agricultural Development Bank A branch,and concludes that the internal accounting control of China Agricultural Development Bank A branch has unfavorable internal accounting control environment,the internal accounting evaluation system is not perfect,and the effectiveness of internal accounting control activities needs to be improved,as well as problems such as obstacles in information and communication,incomplete accounting supervision,etc.;Finally,with regard to the existing problems,we have targeted specific suggestions on optimizing the internal accounting control environment,improving the internal accounting risk assessment system,enhancing the effectiveness of internal accounting control activities,strengthening internal information and communication,and strengthening internal accounting supervision,thus improving the risk prevention capability of branch A of the Agricultural Development Bank of China,and advancing the construction and development of its internal accounting control.