Research On Internal Control Of Finance Centralized Accounting Business Of CITIC Bank A Branch

The core of modern economy is financial, both social stability and economicdevelopment are closely related to its safe operation. However, the bank accountingbusiness as the most basic business of commercial bank, always runs through thewhole process of bank management. In recent years, financial system cases arefrequent, and most are closely related to the not strict implementation of internalcontrol system and inattentive accounting supervision. There fore, how to improve theability to prevent risk, especially to avoid bank accounting risk, strengthen the internalcontrol of the bank, and enhance their own competitiveness, has become the focus ofbank risk management.While the accounting center as a core accounting businessprocessing department in the bank, covers almost all the bank accounting business,and has business with all levels of departments in the bank. CITIC A branch combinedwith the advanced experience of other commercial banks and foreign banks, createsthe financial centralized accounting business processing center to process accountingbusiness centrally, save manpower cost, complete the business process efficiently,reduce the reception burden, and prevent risk reasonably.Using the way of combiningtheory and practice, and through the analysis of bank accounting business, this paperis summarized and provided the specific measures to prevent bank financialcentralized accounting business risk, to effectively prevent and dissolve the finacialcentralized business risk of CITIC A branch.Bank accounting internal control is a necessary measure to guard againstfinancial risks, ensure the safe operation of bank, and an important part of the bank’sinternal control system, also the core to bank’s internal control.Its study andexploration is the inevitable requirement to ensure the steady management andsustainable development of the bank.With the development of theory and method ofcentralized accounting, gradually formed a series of control function methods,measures and procedures in centralized business process, and gradually become standardized, systematic, and eventually become a thorough and completed system,which collectively referred to as the financial centralized accounting business internalcontrol, and very important for commercial bank management.Academic circles bothat home and abroad has a lot of research on internal control of commercial bank, theinfluence factors of internal control of commercial bank is complicated, and thecorresponding improved measures are also diverse.Foreign scholars are mainly on thestudy of incentive system in the management of commercial banks, mainlyconcentrated in the management level, believe that on the problems of risk control andmanagement, operating risk and market risk of commercial banks, point at theinformation distortion, lax management, poor personnel internal control, a goodmanager can put forward measures for strengthening the internal control ofcommercial banks in China, such as strengthening the environment of internal controlof commercial bank, improving risk assessment system, and developing internalcontrol standards.This paper is based on the above content, focuses on the study of the internalcontrol of the financial centralized accounting business.