| The AD Bank is one of China's three policy banks,the important part of the national financial system and a witness of China's financial reform.Since its inception,the AD Bank has made leaps and bounds progress in many ways and has created a brilliant chapter in the history of the country's financial reform.However,due to the AD Bank by the state's approach to economic policy and the environmental impact of the domestic and international growth,the AD Bank has too traditional business management and do not keep up with the pace of development of the times.Particularly after the China's accession to WTO,the financial industry of our country followed it into an era of internationalization and also faced the even more tense of the competition pressure and competition atmosphere.Therefore,in order to safeguard the sustained and stable development of the AD Bank and keep up with the pace of the times,we have to take some advanced management methods and conduct a series of reform.Internal accounting control is the basis of the Banking normal operation,throughout the course of business in the banking sector as a whole effective system of internal accounting controls to ensure correct implementation of effective internal control management program,of course,for the AD Bank as well.All management of the AD Bank should establish a sound internal accounting control system to enable smooth and effective to carry out of the work of the AD Bank.Strengthening internal accounting management and supervision of the AD Bank can improve the quality of accounting information,protect the security of the assets,make the AD Bank correctly implement the state's financial guidelines and policies to ensure that the business activities of the healthy and stable.However,how to ensure that the AD Bank of accounting information is true and complete to improve financial management and the prevention of financial risks,how to prevent and reduce the AD Bank's flaws of operations and how to make the internal accounting control mechanisms to adapt to the requirements of the development of the socialist economy and to adapt to the modern organization and management model,this has become a major problem.This paper describes the background,meaning,the purpose of the study and research methods and content,and then interrogate issue of the management of internal control of AD Bank.It analyze deeply their current situation from the control environment,risk assessment,control activities,information and communication,monitoring and review of the five principal aspects,at the same time analyze the internal accounting controls from the theoretical and the realistic perspective.In addition,combining the actual operation and management,we also make overall evaluation of accounting controls about the AD Bank.We believe that it can substantially ensure correct accounting information and financial activities of legitimate and promote the improvement of economic efficiency and the realization of business objectives.However,there is a very serious problem and many other aspects of the internal control management and it must be addressed fundamentally.Establishing a modern financial enterprise system and preventing the production of a variety of accounting risk has become the basis of the AD Bank of survival and development.This article will be based on the principles of strategic,objectivity,comprehensiveness and applicability to redesign a new program about the internal accounting control system.We believe the AD Bank should reform from the establishment of a comprehensive and clear corporate governance structure,a clear internal structure,the establishment of improve internal oversight bodies and internal supervision system and establish a sound risk assessment system for restructuring.At the same time,we provides a range of countermeasures and suggestions to improve the internal accounting control system of the AD Bank,make each management activities evidence-based and make its internal accounting control system better. |
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