The Design And Implementation Of Accounting Internal Control Management Information System For Commercial Banks

As a financial institution, commercial banks have the characteristics of high liability and high externality, so that it is not only concerned about the liquidity and safety of the enterprise and the profit of the business. China's commercial banks themselves saddled with the dual mission of transformation and development, will inevitably continue to accumulate credit risk, so that China's commercial banks take a more difficult task than banks of other developing countries. And accounting work as the basis of bank management, in the banking information system plays an important role in maintaining the entire bank's turnover. The efficiency of internal control of accounting information system is closely related to the development of commercial banks, and it is the core of the system.Article introduces the concept and characteristics of internal accounting information system control, as well as a common form of accounting internal control systems, the use of procedures and regulations, etc., and according to the policy in recent years, academic researchers'empirical theory and data come from banks statistics. To make the bank's internal management efficiently and reduce the internal management risks,we summarized the core functions of commercial banks accounting internal control work, and design an accounting internal control system more suitable for the actual situation of China's commercial banks.The system is designed based on the Windows7 operating system and SQL Server Microsoft 2008 database. The system is implemented based on Java, and the function module is implemented based on SSH framework. Using the B/S system structure, through reasonable stratification to achieve streamlined and simplified management process. The whole system is divided into user login management, accounting personnel management, data query operations management, accounting operations examination of four modules, by the accounting officer dynamic control and authorization approval, combined with efficient data query summary function, strengthen the function of accounting standards Constraint and guidance, make complement of the development work more easy, set the check packet, entry error problem, check the papers entry, error correction and a series of functions to provide a basis for decision-making feedback, through business process management and control, all the business processes and management activities, standardization, determine various aspects of the convergence point, to ensure that the accounting regulatory work running smoothly, reduce operational risks, implement accounting supervision and inspection operations.After the completion of the development, the system is a rigorous scientific evaluation and testing, continuous optimization ensures that the accounting internal control system can effectively improve the efficiency and accuracy of the bank's internal risk management and control work, and enhance their own risk control ability of commercial banks, thus enhancing its overall competitiveness.