Perfecting The Responsibility Accounting In Agricultural Bank Of China, Jilin Branch

Accounting is the responsibility of operating in accordance with the requirements of the target responsibility system, according to the accounting unit within the division of responsibilities will be the overall goal of operating break down into layers of responsibility and responsible.(Responsibility and the responsibility of people known as the responsibility of the internal center) Then the use of financial accounting information provided by the accounting and other business activities of relevant information, responsibility for the preparation of the budget. According to the responsibility of the business process control, the prospects for the operation of its forecast, the operating results of the analysis, assessment, evaluation . The responsibility accounting in the Agricultural Bank of Jilin Branch to be followed consistency, control, internal accounting, responsibility, the right combination of profit, assessment on a regular basis, except in accordance with the principles of management.The basic responsibility accounting in Agricultural Bank of Jilin Branch include responsibility for the establishment of the center and the division of duties and responsibilities of the budget, establish tracking systems, feedback control and performance assessment and evaluation. The Agricultural Bank of Jilin Branch as a result of their level of responsibility for the contents of the different economic activities, under the control of the regional scope of the right to select different. At present, the responsibility of the Center for the division of responsibility to plan, financial responsibility, responsibility for business customers, credit management responsibility, the responsibility of the Office of the Qing capital, the responsibility of the Office of the Comprehensive Center, Center for the responsibility of security responsibility for the seven centers.The Agricultural Bank of Jilin Branch responsibility for the current budget for the implementation of the program are responsible for more than seven central budget. Responsibility center performs through the preparation of the responsibility to complete the report. Profit sector , in order to assess the basis for the evaluation. All responsibilities of the central are objectives of the responsibility for the punishment of the object. The use and benefits link wage, according to the rate of incentives.In recent years, the Agricultural Bank of Jilin Branch in the implementation of fiscal responsibility in the process has a responsibility to explore the gradual implementation of the accounting system. However, with the Agricultural Bank of Jilin Branch of business development and expansion of various departments and the re-division of the Agricultural Bank of Jilin branch of the implementation of fiscal responsibility remains to be perfect. Specific problems: First, the Agricultural Bank of Jilin branch employees have a weak sense of cost control; Second, the implementation of the program is the responsibility of accounting in business is not quite rational division of labor, lack of a clear division of responsibilities of departments; Third, the absence of an effective operating efficiency and cost control objectives Linked to the incentive and restraint mechanism system; Fourth, the responsibility of the existing accounting only goal of assessing responsibility for the assessment of responsibility for profit sector, a single test too indicators. In order to improve the responsibility accounting, we should do a good basis for the following work: First, the Agricultural Bank of Jilin Branch of handling the responsibility of departments with the objective of the overall strategic objectives as well as to correctly handle the relationship between the responsibility for accounting and financial accounting Relationship; Second, the bank should do a good job in-house basis, including the establishment of a sound bank rules and regulations, establish and improve the fiscal responsibility of agencies and organizations to establish the responsibility of accounting information systems.Taking into account the provincial branch of the Agricultural Bank of Business Development of the actual situation, the responsibility of improving the accounting should do the following:Ⅰ.The Agricultural Bank of Jilin branch of the Center division of responsibilities and functions of the perfect .1 Responsibility accounting in the Agricultural Bank of China,Jilin Branch. of the highest leadership of the organization is the responsibility for operating centers.2. Plan under the financial responsibility, responsibility for customer business centers, credit management responsibility, the responsibility of intermediary business, international business responsibility, the responsibility of the Office of the Qing capital, security responsibility, the responsibility of the Office of the Comprehensive Center, marketing responsibility for the Center The responsibility of the nine centers.Ⅱ.The Agricultural Bank of Jilin Branch of responsibility for the contents of the budget and account for the perfect.1.The responsibility account set up and account for the center: the responsibility of the centers is set up accounts accounting.2.The responsibility of budgeting: adjusted in accordance with the responsibility of the department budget3. The responsibility of the profit goal of budgeting: In accordance with the responsibilities of the central budget for the preparation of the responsibility for the content of the profit goal, the responsibility of the Center for Economic and responsibility centers and coordinated.Ⅲ. Responsibility accounting in the Agricultural Bank of China,Jilin Branch for improving the indicators assessing the accounting1.The financial responsibility of the Center: the profit sector, cost-compression rate liabilities, capital utilization, the utilization rate of fixed assets2. The responsibility of customer business centers: the profit sector, the cost of capital rate, the target completion rate of deposits, loans to earn interest rate, the rate of overdue loans3. The responsibility of the business center in the middle: the profit sector, the intermediary business revenue growth, per capita income growth rate among business, cost-income ratio Bank4.The responsibility of the international business center: the profit sector, high-cost liabilities compression rate of utilization of funds5.The responsibility of the Office of the Qing-funded centers: the profit sector, "stay" loan interest rate6. Security responsibility, the responsibility of the Office of the Comprehensive Center, the responsibility of marketing, credit management responsibility for the Center: the profit sector, the per capita cost of liability, reduce the cost of the per capita rate Ⅳ. The Agricultural Bank of Jilin branch of the responsibility of the objectives of the incentive to improve1. Managers to implement the annual salary system, and its revenue and results of production and management, responsibilities and risks of combining2. Accounting should also be combined with other banks in the internal accountability and responsibility, such as the appointment of leading cadres and cadres, employees and the general system of personal responsibility combined.3.Incentives to increase the transparency of the awardThrough this package of measures so that the esponsibility accounting in the Agricultural Bank of China,Jilin Branch has been to improve accounting, changes the Agricultural Bank of Jilin Branch clear responsibility for all departments, maximize the cost to avoid the risk and establish high-low and healthy development of the commercial bank business model.