Study On Optimization Of Accounting Post-event Supervision System Of A Commercial Bank In Changsha

With the development of the commercialization of market economy in our country,it has a great impact on the accounting business of banks.New bank accounting business is constantly emerging and various kinds of risks are also emerging,which affects the normal operation of banks.Therefore,it is necessary to inspect and supervise the quality of accounting and the implementation of accounting standards of commercial banks,that is,after-the-event supervision of accounting,and how to establish it.It is of great significance to improve the post-event supervision system of accounting,to prevent accounting errors and capital security risks,and to ensure the normal development of bank accounting business.This paper mainly studies the post-event supervision system of bank accounting,and takes Changsha A Commercial Bank as an example for empirical research.Firstly,this paper summarizes the background,significance and current research situation at home and abroad.Then,it summarizes the theory of bank risk and bank accounting supervision afterwards.Secondly,through case analysis,this paper studies the general situation of Changsha A Commercial Bank,the status of risk control,the operation status of accounting supervision system after the event and the problems existing in the accounting supervision system after the event.Thirdly,aiming at the problems existing in the accounting post-supervision system of Changsha A Commercial Bank,this paper puts forward a set of accounting post-supervision system framework,and optimizes the system from the aspects of supervision mode,supervision function,supervision operation mechanism and supervision work flow.Then,this paper puts forward several implementation guarantees for the construction of accounting supervision system of Changsha A Commercial Bank from five aspects:system,finance,personnel,technology and resources,in order to promote the establishment and perfection of accounting supervision system of Changsha A Commercial Bank.Finally,the research of this paper is summarized.The research on the accounting supervision system of commercial banks is a continuous work,which should gradually adapt to the changing financial environment and meet the needs of bank management in the new situation.