Research On Risk Prevention And Control Of ACS System Of The People's Bank Of China In A City

Based on information and network technology,the accounting data centralized system(ACS)of the central bank is an accounting calculation system with the purpose of data centralization,scientific process,management informationization,service integration and process supervision.It has been promoted and widely used since 2014.After ten times of upgrades and version changes,ACS has been working smoothly and stepped into the operation mode of various service acceptances,centralized accounting and data centralized storage,which has improved basic central banks' service efficiency and level to banking institutions,and enabled the accounting quality to a qualitative change.For example,the bank institutes have completed most accounting businesses and achieved service functions through integrated front-banking subsystem.However,with the deepening of basic central banks' operation practice,there are continuous problems in business management of ACS,such as strategy analysis and data utilization.Regarding the transmission of data information and strategy information,they cannot be proceeded at the same time.In term of system business,the operation procedure doesn't match the modern system.There is a contradiction between the accounting treatment and the post design.Such kind of practical problems are easily resulting in the increase of accounting risk index and the decrease of accounting management efficiency,and the accounting ability reduction of the central bank.Above all,this paper takes ACS of the People's Bank of China in city A as target,follows the route of raising problems —— analyzing problems ——solving problems to carry out the research.It mainly adopts the methods of literature review,data analysis,field research,etc.Based on the analysis of the basic functions of the central bank's ACS,this paper combined ACS practice of the People's Bank of China in city A for many years to deeply analyze the current situation and the existing problems against ACS system operation.It is found that there are obvious problems especially in operation risk,system risk,professional quality risk,credit risk and so on during ACS operation in city A.Based on the existing problems It puts forward specific prevention methods against operating system optimization,internal control environment,emergency mechanism improvement and personnel quality improvement.It hopes to achieve the target of further improving the risk prevention and control through the analysis and research on ACS practice of the People's Bank of China in city A.Meanwhile,it also hopes this research can help the other basic central banks.