Study On Internal Control Of The Shanxi Banks

In recent years, it is comparatively serious to Chinese enterprise corruption and fraud. The phenomenon of false financial information disclosure emerges in an endless stream, which make overall enterprises efficiency low. The modern enterprises are faced with more and more complex economic station and severe market competition,faced with tough challenge, they need renew constantly their management thoughts and methods to adapt the requirement of new trend. Enterprises management and other people around the enterprises need the exact and correlational information, but the accounting information in China is mendacity. It interrupts greatly the socialist market economic order. Whether enterprises could set up and improve the effective internal control, involves directly enterprises' economic goal could be realized. In order to prevent,find and correct the mistake or fraud in enterprises, guarantee enterprises financial information true and fair, improve enterprises' economic benefits and running effectiveness, strengthen the awareness of protecting the risk ,regularize the business and management, as well as protect the assets of the enterprises, our country issue the regulation of internal accounting control in succession. Management circle also pay attention to it, a lot of scholars have carried on research and explore. Internal control play more and more pole in strengthening state-run assets management and accounting supervision,guaranteeing the quality of accounting information and improving accounting personnel quality . However, People rarely know , in the latter feudal society , which is about the early years of daoguang dynasty and which year has not been researched out, the Shanxi banks have already succeeded in using internal control to carry on management and having fruit in practice, some ideas and practices enlighten and draw lessons to today.This paper is divided into four parts: Summarize Shanxi banks' development at first. This part systematic introduce the economic reason of history for shanxi banks' form and its capital's characteristic, the difference and connection between modern shareholding system and shanxi banks' distinguishing shareholding system ,business scope and the capital and profit statistics. Secondly, gives detailed interpretation on the internal accounting control method of Shanxi banks, including organizational planning control, approval authority control, staff quality control, risk prevention control, internal reporting control, accounting system control, internal audit control. Thirdly, analyze the features of Shanxi banks' internal accounting control method. Credit system and the body share incentive system. Fourth, on the basis of previous research, propose revelation and experience of Shanxi banks' internal control have to the modern financial institution.