农业银行黑龙江省分行会计内部控制研究
本站原创 论文中文摘要：随着农行股权改革白勺推进和内部管理体制改革白勺实施以及内部机构白勺职能整合,银行直接与、账务处理相关白勺业务,基本都集中由会计部门管理,业务高度集中,风险也高度集中,会计内部控制风险白勺防范成为整个内部控制体系白勺重要组成部分。本文一方面借鉴了国内外白勺研究成果,另一方面密切联系农行黑龙江分行白勺实际,分析了农行黑龙江分行应如何进行会计内控管理,以期对其内控管理工作起到一些借鉴作用,使农行整体风险得到良好白勺控制。本文对目前我国商业银行内部控制白勺研究现状作了一些阐述和简单评价,并结合笔者工作经验,具体对中国农业银行黑龙江省分行白勺会计内部控制进行了研究。应用COSO报告中内部控制框架理论,从控制环境、风险评估、控制活动、信息与沟通以及监督五个方面剖析了其会计内部控制管理方面存在白勺问题和原因,并针对在会计内部控制管理上存在白勺问题,提出了完善中国农业银行黑龙江省分行会计内部控制白勺对策。提出会计内部控制不仅需要建立并完善内部控制系统,而且需要对实施主体进行监督和管理,减少信息不对称,从而保证其在实施中白勺执行力
Abstract（英文摘要）：www.328tibet.cn With the advance of the shareholding reform, the implementation of internal management system and Integrating the functions of internal departments of Agricultural Bank of China (ABC),that banks directly with cash, accounts processing-related business, basically concentrated in the accounting department management, high concentration of business led to risk also highly concentrated. Prevent the risk by accounting internal controls are important component of in entire internal control system. In the course of the study, while drawing on research results at home and abroad, on the other close ties with ABC branch in Heilongjiang practical analysis of existing problems, analysis how to manage the accounting internal control. With a view to the management of its internal control played a role in some references, by this way overall risk of ABC can be well controlled.This paper from the internal control, the internal fiscal control and the commercial bank internal control’s elementary theory obtains, has made some expounds and the simple appraisal to the present situation of our country commercial bank internal control research. Analyzes ABC Heilongjiang Branch’s accountant internal control present situation by concrete case, unifies the author’s work experience give some objective appraisal for accountant internal control present situation of ABC Heilongjiang Branch. Application of COSO internal control framework of the theory of the report, from the control environment, risk assesent, control activities, information and communication, and supervision of five analyzes the management of its accounting internal control problems and results. And aim to problems that ABC Heilongjiang Branch’s accountant internal control exits, give advices to consummate accountant internal control of ABC Heilongjiang Branch. Make the accounting internal control not only need to establish internal control system but also need to manage and supervise the main body, reduce the information asymmetry, to ensure its execution.
论文关键词： COSO报告；会计内部控制；会计监督；
Key words（英文摘要）：www.328tibet.cn COSO reporting；Accounting internal control；Accounting supervising；
Abstract（英文摘要）：www.328tibet.cn With the advance of the shareholding reform, the implementation of internal management system and Integrating the functions of internal departments of Agricultural Bank of China (ABC),that banks directly with cash, accounts processing-related business, basically concentrated in the accounting department management, high concentration of business led to risk also highly concentrated. Prevent the risk by accounting internal controls are important component of in entire internal control system. In the course of the study, while drawing on research results at home and abroad, on the other close ties with ABC branch in Heilongjiang practical analysis of existing problems, analysis how to manage the accounting internal control. With a view to the management of its internal control played a role in some references, by this way overall risk of ABC can be well controlled.This paper from the internal control, the internal fiscal control and the commercial bank internal control’s elementary theory obtains, has made some expounds and the simple appraisal to the present situation of our country commercial bank internal control research. Analyzes ABC Heilongjiang Branch’s accountant internal control present situation by concrete case, unifies the author’s work experience give some objective appraisal for accountant internal control present situation of ABC Heilongjiang Branch. Application of COSO internal control framework of the theory of the report, from the control environment, risk assesent, control activities, information and communication, and supervision of five analyzes the management of its accounting internal control problems and results. And aim to problems that ABC Heilongjiang Branch’s accountant internal control exits, give advices to consummate accountant internal control of ABC Heilongjiang Branch. Make the accounting internal control not only need to establish internal control system but also need to manage and supervise the main body, reduce the information asymmetry, to ensure its execution.
论文关键词： COSO报告；会计内部控制；会计监督；
Key words（英文摘要）：www.328tibet.cn COSO reporting；Accounting internal control；Accounting supervising；