Design And Achievement Of Accounting Internal Control Management System For Commercial Bank

Since the production of commercial banks, risks from domestic and abroad has always been around. Especially in recent years, the international financial crisis has intensified with more severe global economic situation and the local crisis has already extended to the whole world from the US subprime crisis and international financial crisis initially to the Greek Debt Crisis and European Currency Crisis. Meanwhile, domestic financial situation of commercial banks are far from satisfactory, facing three main risks which are real estate bubble burst, government financing platform and capital chain breakdown of private sector borrowing separately. Also, with China banking business continuous development as well as marketing competition increasing intensification, commercial banks are facing various risks like credit, market, operation, ethics, etc. Therefore, researches of Accounting Internal Control Management System(AICMS) and strength of internal risk early warning system has become key and effective measures for commercial banks to control risks rigorously and improve core competitive power to insure steady operation and development. Besides, it is quite meaningful for commercial banks to achieve systematization and intellectualization of internal control management, remove potential risks and improve on quality services.With discovery and disposal of the violation of operations as the mainline, this paper elaborates the whole designing and realizing process of Accounting Internal Control Management System(AICMS). The procedure is complicated with various processes of researches for current situation in and outside China, systematic requirement collection and analysis, data dictionary manufacture, all managerial model designs, systematical modeling, system testing and perfection, edition upgrading and programming as well as operation training of internal control. This paper analyzes AICMS’s whole and current situation of commercial banks and clarifies the background, meaning and necessity of system development. With the several demands analysis, the paper describes the structure design and function realization. Meanwhile the paper elaborates the systematic basic framework the author engages in and its function and realization in detail. The system adopts three layers B/S framework, Linux operation system, Weblogic middleware as well as Sybase database in the progress of design and development. With low expense and high efficiency, the new developed system can meet the needs of the commercial bank’s ex-ante warning, progressing control and post supervision and assessment for the close control of various risks.After the implementation of the system, administrators and operators working in banks will find with great convenience the compliance of every parameter and relative business data putting into trading system by technicists and timely discover unusual information of illegal operations and potential risks by early warning function and also made further analysis and reformation. This system has realized its intended purpose that staffs in bank can predict all kinds of business risks and make related measures. Through steps of problem discovery, change, integral punishment and general evaluation of AICMS, commercial banks have set up systems of risk early warning and control as well as resisting changing. Besides, they have improved the systematical automation disposal, strengthed core competitive power of efficient service and got a mighty technical support for the steady operation and development.