中国银行吉林省分行会计监督管理模式研究
本站原创 论文中文摘要：本文在分析中国银行吉林省分行的会计事前、事中和事后监督管理模式现状的基础上,采用对比方法,对中国银行吉林省分行的会计监督管理模式现状进行了客观的评价,在肯定其取得的成绩的同时,分别指出了中国银行吉林省分行在会计事前、事中和事后监督管理方面存在的缺陷和不足;并依据内部控制等理论,针对中国银行吉林省分行在会计事前、事中和事后监督管理上存在的问题,提出了完善中国银行吉林省分行会计监督管理模式的对策
Abstract（英文摘要）： In recent years, with our bank commercialized course being accelerated, historic change happened in the bank accounting job. The various new accounting businesses come into being and accounting content expands unceasingly. Meanwhile, various accountant risk also appears consecutively. How to keep watch the accountant risk is a problem that every commercial banks must think carefully. The accountant supervision function is very important. It is the objective requirement to put accounting law、relative rules or regulations into effect. It is the basis and important guarantee to standard various bank businesses. It is the important act to keep watch financial risks. It is the need to strengthen administration and standard business management.Bank of China Jilin Branch has begun to take accounting control seriously since 2001. Bank of China Jilin Branch system began to he put into effect firstly the managing pattern of accountant supervision after the business all together. After operation for 5 years, condition is fine. To standard various proscenium accounting business it also plays certain role indeed. But with the fact that big law case happened in Bank of China system unceasingly in the past few years especially happened in adjacent Heilongjiang and Liaoning branch, has rung an alarm bell to leaders of Jilin Branch. Through expounded and proven over and over again, in business technological process and organization integrating process of in 2005, Jilin Branch he set up the accounting settlement department. Straighten out the accounting control function further, suggested innovatively a supervision managing pattern middle the business all together and strengthens supervising function of middle the business further. Embody conscientiously the risk administration idea of risk ante-displacement、strengthening middle and optimizing after the business. Ensures business operation and the accounting being true、accurate、legal and agrees well with regulation. At the same time also reinforced working out and hing improved and perfected various account system in advance. Makes an accountant unified supervising function in advance、middle and after the accountant effective.This thesis introduce detailed the current situation of accountant supervision managing pattern in Jilin Branch at present firstly:First, supervision manages current situation in advance the business. Jilin Branch mainly collects the accounting managing function of the subordinate body according to head office. That means the sub-branch does not he right but can only carry out according to capable rules and regulations of Jilin Branch. Jilin Branch builds the unite、standard and operatable accountant system and business handle technological process for supervision in advance the business on the bases of considering the various accounting businesses characteristic in all-round synthesis. To standard handle and keep watch risk. After the accounting settlement department being founded, he worked out and he perfected a lot of rules and regulations, such as: Various business account affair handle ways in Jilin Branch、The important blank voucher managing Ways、Enterprise comparing the account managing ways、Administration ways for supervision middle the business Personnel, and so on.Second, supervision manages current situation middle the business. Jilin Branch concrete managing pattern for supervision middle the accountant is the personnel appertaining to every sub-branch accounting settlement department. Centralized management and classification concentrated in same city is put into practice for supervision middle the accountant. Jilin Branch accounting settlement department is the whole province concerned authority of supervision middle the accountant, and at the same time, in charge of Chang Chun City urban area’s supervision middle the business and the personnel. All of the various levels organization finance and accounting branch (two stage branch is the planning and financial department, the county sub-branch is the puts the synthetically behior business headquarter off) is the accountant supervision job and personnel’s administrative department. It is responsible for working out internal managing rules and regulations, organizing employee training, managing employee taking post turns and so on. Accountant supervision personnel and proscenium business post are parts for each other. They exercise the supervising function on one’s own and can not replace a proscenium every post function. At the same time, the accountant supervising function and business concerned authorities supervision、examining function is also to part for each other.Third, supervision manages current situation after the business. Supervision after the accountant of Jilin Branch is according to the relevant laws and statutes, industry rules or regulations, the relevant regulation of Bank of China head office and Jilin Branch, adopting the way and method supervising all round, the supervising, controlling and analyzing activity carrying out again to the proscenium or middle the business already being over. The concrete administration pattern is the supervising after the accountant personnel appertain to every subordinate accounting settlement department. Effect centralized management and classification concentrate. Every two stage branch sets up a supervising after the business centre. Jilin Branch accounting settlement department is the whole province concerned authority of accountant supervision. At the same time it in charge of the supervising after the accountant of Chang Chun City urban area, Yu Shu City, De Hui City and Jiu Tai City sub-branch. Every planning and financial department of two stage branch is their administrative department of the supervising after the accountant profession and personnel.Then, passing a contrast method, the thesis studies Jilin Branch supervising and managing in advance, middle, after the accountant at present advantage be compared with each other before and positive role in what accountant internally piloting aspect. At the same time, by the fact that the thesis studying has also discovered Jilin Branch accountant supervision aspect had problem and remained to be improved and perfected.First, evaluation of supervision and administration in advance the business. After the accounting settlement department of Jilin Branch has been founded, the business accounting risk administration has separated from part business administrative department, thereby, has made the business department be absorbed in business developing, has reinforced the ability of relevance business risk administration and development. From the angle that the business risk administration serves business developing, after the control of adjust accounts risk was concentrated, not only he improved authority of business risk administrative department, and can strengthen the keeping watch ability on business risk. And by perfecting a lot of rules and regulations and managing ways, reinforcing the dynamics of supervising and examining the sub-branch, compose the certain effect to keep watch the accounting business risk in advance.He problem: Lags rules and regulations. Human resources allocation is insufficient. The result of accounting supervision is not hing brought into the sub-branch achievement effect examines. The dynamics of accounting supervision management to district and city branch is comparatively weak. To the account title, sigmati is short of forceful supervision. A gleam of accountant’s business quality and risk consciousness remains to be improved. The accountant internally piloting means falls behind and examines to supervision is short of dynamics.Second, evaluation of supervision and administration middle the business. That all together supervision managing pattern is beneficial to controlling in the inside of sharpening bank. It can standard proscenium chest business operation fairly good, control the bank handle risk, and he an effect to he supervised and urged every sub-branch various business of administrative department of higher authority rules and regulations.He problem: The professional competence supervising personnel middle the business is with the good and the bad intermingled. In being short of the perfect, unified restraint mechani to check and stimulate the supervising personnel. The business range supervising middle the business is not enough all-round. Supervision middle the business is able to not resolve the relation of risk control and business developing very well.Third, evaluation of supervision and administration after the business. All together supervision after the business managing pattern is receiving every sub-branch’s function of accountant bills examining and verifying, binding to Jilin Branch and two stage sub-branch, standard all norm of examining and verifying, administration hing reinforced to the accounting file managing. Jilin Branch can appraise and know directly by the error rate the accounting mass of every sub-branch, and timely find that disobey gauge operation and risk burning. Supervision after the business is not only being the valuation of supervision middle the business, at the same time also provides idea feedback can be perfect formulating essential rules and regulations for in advance the business.The problem: Do not distinguish priority business from general business. Supervision after the business is short of basis to check the bills requiring director signing. There is short of a perfect system to examine the job mass of supervising after the business. The error calculation of every organization returns insufficient science back. The accounting file administration means falls behind comparatively.Finally, being aimed at Jilin Branch’s defects of the supervision and management in advance、middle and after the accountant, the thesis he brought forward the improving countermeasure one by one.
论文关键词： 中国银行；会计监督；模式研究；
Abstract（英文摘要）： In recent years, with our bank commercialized course being accelerated, historic change happened in the bank accounting job. The various new accounting businesses come into being and accounting content expands unceasingly. Meanwhile, various accountant risk also appears consecutively. How to keep watch the accountant risk is a problem that every commercial banks must think carefully. The accountant supervision function is very important. It is the objective requirement to put accounting law、relative rules or regulations into effect. It is the basis and important guarantee to standard various bank businesses. It is the important act to keep watch financial risks. It is the need to strengthen administration and standard business management.Bank of China Jilin Branch has begun to take accounting control seriously since 2001. Bank of China Jilin Branch system began to he put into effect firstly the managing pattern of accountant supervision after the business all together. After operation for 5 years, condition is fine. To standard various proscenium accounting business it also plays certain role indeed. But with the fact that big law case happened in Bank of China system unceasingly in the past few years especially happened in adjacent Heilongjiang and Liaoning branch, has rung an alarm bell to leaders of Jilin Branch. Through expounded and proven over and over again, in business technological process and organization integrating process of in 2005, Jilin Branch he set up the accounting settlement department. Straighten out the accounting control function further, suggested innovatively a supervision managing pattern middle the business all together and strengthens supervising function of middle the business further. Embody conscientiously the risk administration idea of risk ante-displacement、strengthening middle and optimizing after the business. Ensures business operation and the accounting being true、accurate、legal and agrees well with regulation. At the same time also reinforced working out and hing improved and perfected various account system in advance. Makes an accountant unified supervising function in advance、middle and after the accountant effective.This thesis introduce detailed the current situation of accountant supervision managing pattern in Jilin Branch at present firstly:First, supervision manages current situation in advance the business. Jilin Branch mainly collects the accounting managing function of the subordinate body according to head office. That means the sub-branch does not he right but can only carry out according to capable rules and regulations of Jilin Branch. Jilin Branch builds the unite、standard and operatable accountant system and business handle technological process for supervision in advance the business on the bases of considering the various accounting businesses characteristic in all-round synthesis. To standard handle and keep watch risk. After the accounting settlement department being founded, he worked out and he perfected a lot of rules and regulations, such as: Various business account affair handle ways in Jilin Branch、The important blank voucher managing Ways、Enterprise comparing the account managing ways、Administration ways for supervision middle the business Personnel, and so on.Second, supervision manages current situation middle the business. Jilin Branch concrete managing pattern for supervision middle the accountant is the personnel appertaining to every sub-branch accounting settlement department. Centralized management and classification concentrated in same city is put into practice for supervision middle the accountant. Jilin Branch accounting settlement department is the whole province concerned authority of supervision middle the accountant, and at the same time, in charge of Chang Chun City urban area’s supervision middle the business and the personnel. All of the various levels organization finance and accounting branch (two stage branch is the planning and financial department, the county sub-branch is the puts the synthetically behior business headquarter off) is the accountant supervision job and personnel’s administrative department. It is responsible for working out internal managing rules and regulations, organizing employee training, managing employee taking post turns and so on. Accountant supervision personnel and proscenium business post are parts for each other. They exercise the supervising function on one’s own and can not replace a proscenium every post function. At the same time, the accountant supervising function and business concerned authorities supervision、examining function is also to part for each other.Third, supervision manages current situation after the business. Supervision after the accountant of Jilin Branch is according to the relevant laws and statutes, industry rules or regulations, the relevant regulation of Bank of China head office and Jilin Branch, adopting the way and method supervising all round, the supervising, controlling and analyzing activity carrying out again to the proscenium or middle the business already being over. The concrete administration pattern is the supervising after the accountant personnel appertain to every subordinate accounting settlement department. Effect centralized management and classification concentrate. Every two stage branch sets up a supervising after the business centre. Jilin Branch accounting settlement department is the whole province concerned authority of accountant supervision. At the same time it in charge of the supervising after the accountant of Chang Chun City urban area, Yu Shu City, De Hui City and Jiu Tai City sub-branch. Every planning and financial department of two stage branch is their administrative department of the supervising after the accountant profession and personnel.Then, passing a contrast method, the thesis studies Jilin Branch supervising and managing in advance, middle, after the accountant at present advantage be compared with each other before and positive role in what accountant internally piloting aspect. At the same time, by the fact that the thesis studying has also discovered Jilin Branch accountant supervision aspect had problem and remained to be improved and perfected.First, evaluation of supervision and administration in advance the business. After the accounting settlement department of Jilin Branch has been founded, the business accounting risk administration has separated from part business administrative department, thereby, has made the business department be absorbed in business developing, has reinforced the ability of relevance business risk administration and development. From the angle that the business risk administration serves business developing, after the control of adjust accounts risk was concentrated, not only he improved authority of business risk administrative department, and can strengthen the keeping watch ability on business risk. And by perfecting a lot of rules and regulations and managing ways, reinforcing the dynamics of supervising and examining the sub-branch, compose the certain effect to keep watch the accounting business risk in advance.He problem: Lags rules and regulations. Human resources allocation is insufficient. The result of accounting supervision is not hing brought into the sub-branch achievement effect examines. The dynamics of accounting supervision management to district and city branch is comparatively weak. To the account title, sigmati is short of forceful supervision. A gleam of accountant’s business quality and risk consciousness remains to be improved. The accountant internally piloting means falls behind and examines to supervision is short of dynamics.Second, evaluation of supervision and administration middle the business. That all together supervision managing pattern is beneficial to controlling in the inside of sharpening bank. It can standard proscenium chest business operation fairly good, control the bank handle risk, and he an effect to he supervised and urged every sub-branch various business of administrative department of higher authority rules and regulations.He problem: The professional competence supervising personnel middle the business is with the good and the bad intermingled. In being short of the perfect, unified restraint mechani to check and stimulate the supervising personnel. The business range supervising middle the business is not enough all-round. Supervision middle the business is able to not resolve the relation of risk control and business developing very well.Third, evaluation of supervision and administration after the business. All together supervision after the business managing pattern is receiving every sub-branch’s function of accountant bills examining and verifying, binding to Jilin Branch and two stage sub-branch, standard all norm of examining and verifying, administration hing reinforced to the accounting file managing. Jilin Branch can appraise and know directly by the error rate the accounting mass of every sub-branch, and timely find that disobey gauge operation and risk burning. Supervision after the business is not only being the valuation of supervision middle the business, at the same time also provides idea feedback can be perfect formulating essential rules and regulations for in advance the business.The problem: Do not distinguish priority business from general business. Supervision after the business is short of basis to check the bills requiring director signing. There is short of a perfect system to examine the job mass of supervising after the business. The error calculation of every organization returns insufficient science back. The accounting file administration means falls behind comparatively.Finally, being aimed at Jilin Branch’s defects of the supervision and management in advance、middle and after the accountant, the thesis he brought forward the improving countermeasure one by one.
论文关键词： 中国银行；会计监督；模式研究；