Research On The Accounting Internal Control Of The J Bank

With China’s rapid economic development, commercial banks play an increasingly important role in promoting national economic development. The health, stability and sustainable development of financial sector, is generally a strong guarantee for the good running of the country’s economy. In recent years, with the rapid development of the banking sector, as well as the growing number of types of banking, the high-risk character of commercial banks is widely attached the attentions of researchers. Especially the1997Asian financial crisis and the American subprime mortgage crisis outbreaking in2008, it is the wake-up call to our financial institutions and banks. How to effectively improve the accounting internal control of the banking system, then effectively resist and guard against financial risks, has become the hotspot of domestic and foreign researchers. Firstly, from the research background and significance of the accounting internal control of commercial banks, the paper systematically describes the core theories and methods of the bank accounting internal control; Then making J Bank (which is a state-owned joint-stock commercial banks) as the research object, the paper is focusing on analysis of the state-owned joint-stock commercial banks’accounting internal control status. On this basis, combined with a detailed analysis of success and failure cases of domestic and foreign banks accounting internal controls, the paper presents the problems on accounting internal control of the J bank and the main reasons; Finally, on the basis of theoretical analysis, based on the features and advantages of the J bank in China’s economic development, the paper proposes some recommendations on accounting internal control of the J bank. This paper makes the accounting internal control as the main research, deeply analyzes the accounting internal control of the J Bank which is one of the China’s state-owned joint-stock commercial banks, especially in the system construction, program implementation, and the risk control, then gives improvement proposals in bank accounting internal control. Therefore, the research of this paper has some reference significance and theoretical value for the development of the China’s banking accounting internal control theory.