Research On Internal Control Of Accounting In China’s Commercial Banks

Along with the rapid increase of China’s economy, China’s commercial banks as the financial pillar of the national economy is in the rapid development, and commercial banks also in Innovation out a wide variety of services, business classification more facing the risk of more large. A bank’s internal departments to integration, overall management of the financial sector funds and accounts, making accounting departments face a high risk. The uncertainty of external environment makes the internal control has become an important method to avoid the risk of, internal accounting control is the important content of the internal control, so commercial banks should constantly perfect internal accounting control system.This article first introduced the basic train of thought, research Research method, innovation point and according to the domestic and foreign experts and scholars research and COSO internal control of the five elements, the meaning of our country commercial bank accounting internal control from the theoretical level to face, characteristics, follow the principle and the present situation were simple elaboration, then with the actual situation of a bank accounting internal control as the research object, summarizes the specific problems existing in the internal control of accounting, in accordance with the five elements, followed by in-depth analysis of the problems existing in the internal accounting control of a bank and for bank a proposed some with operation rationalization proposals, hoping to make a bank’s internal accounting control system more perfect, better to strengthen internal accounting control of execution, better to cope with and prevent a bank facing the financial risk, guarantee a bank to have a healthy, stable and sustainable development. In addition, this thesis in a way speaking,to improve and enhance China’s internal accounting control theory have some help.