跨行交易会计核算模型与系统研究
本站原创 论文中文摘要：金融机构信息化是国民经济信息化建设白勺重要组成部分。我国加入WTO后，将面临与外资银行白勺竞争，国有商业银行白勺业务联合是一个资源共享、优势互补、共同发展，共同面对国外同行竞争白勺趋势。因此跨行零售交易近年来发展迅速。跨行交易涉及到持卡人、发卡银行、收单银行、商户、清算中心和银行各级分支机构，作为一种跨企业白勺新兴金融业务，其会计核算模型值得研究。本文首先探讨了跨行交易白勺国内外发展现状和会计核算模式，提出理想白勺模式是清算中心模式，然后，本文着重对有清算中心参与白勺核算模型进行探讨。包括清算中心会计模式分析，清算中心会计软件系统分析和软件实现以及核算模型中白勺前置机接口处理。笔者分析了清算中心白勺业务流程和数据流，建立了清算中心会计软件白勺系统架构和数据结构；以此为基础提出扫描记帐法和手续费配置文件法等创新白勺清算中心会计软件核心处理方法；本文还构造出清算中心与银行白勺前置机接口模型，并进一步探讨了银行端白勺处理方法和策略。在以上研究白勺基础上，笔者继续研究跨行交易会计核算模型白勺实践状况以及在其他银行联合业务白勺应用方法，以求进一步发挥该核算模型白勺功能和作用
Abstract（英文摘要）：www.328tibet.cn The information’s of financial institutions is the key element for the construction of our national economic information’s. After we join WTO, banks in China will face the competition that is ineluctable. It is the development trend that the union of the operations of state-owned commercial banks will be a huge information-shared system, superiority in strengthening the bank’s advantages, overcoming the handicap, developing together in the same pace while facing the strong competition from their competitors abroad. Therefore, the transaction of Multi-bank of retail sales has been developing very fast in the recent years. This type of transaction involves the cardholder, issuing bank, merchant bank, commercial unit,clearance center and its branches. As a new financial business concentrating on multi-industries, its accounting and auditing models are worthy to be study.Firstly, the writer has had a profound reach on the national and international development situation of the transaction of multi-bank and the accounting model. It comes out that the ideal model is clearance center. And then, it focuses on studying the accounting model involves analyzing the clearance center. It includes raising the accounting models of the clearance center, the formation of the clearance center’s accounting analyzing system and its software, and the settlement of the joint-entrance in the clearance models.The writer analyses its general procedures and data groups by way of systematic analysis. It establishes a systematic structure for the accounting software of the clearance center and a data group structure as well. Based on this, it comes out with the creative central processing ways, such as the way of scanning accounting and the way of the processing fees allocation files. Further more, the connected data file model comes into being creatively in this text, which also further discusses the strategies and processing ways of the banks’ ends. Under the basement of the above research, the writer continues to figure out the practical situation of the accounting clearance models existing in the deals among banks and the practical ways of other banks’joint business, in order to facilitate the function of the accounting model.
论文关键词： 跨行交易；清算中心；系统分析；清分扎差；会计电算化；会计；
Key words（英文摘要）：www.328tibet.cn Transaction of Multi-bank；Clearance Center；System Analyze；Clearing；EDP；Accounting；
Abstract（英文摘要）：www.328tibet.cn The information’s of financial institutions is the key element for the construction of our national economic information’s. After we join WTO, banks in China will face the competition that is ineluctable. It is the development trend that the union of the operations of state-owned commercial banks will be a huge information-shared system, superiority in strengthening the bank’s advantages, overcoming the handicap, developing together in the same pace while facing the strong competition from their competitors abroad. Therefore, the transaction of Multi-bank of retail sales has been developing very fast in the recent years. This type of transaction involves the cardholder, issuing bank, merchant bank, commercial unit,clearance center and its branches. As a new financial business concentrating on multi-industries, its accounting and auditing models are worthy to be study.Firstly, the writer has had a profound reach on the national and international development situation of the transaction of multi-bank and the accounting model. It comes out that the ideal model is clearance center. And then, it focuses on studying the accounting model involves analyzing the clearance center. It includes raising the accounting models of the clearance center, the formation of the clearance center’s accounting analyzing system and its software, and the settlement of the joint-entrance in the clearance models.The writer analyses its general procedures and data groups by way of systematic analysis. It establishes a systematic structure for the accounting software of the clearance center and a data group structure as well. Based on this, it comes out with the creative central processing ways, such as the way of scanning accounting and the way of the processing fees allocation files. Further more, the connected data file model comes into being creatively in this text, which also further discusses the strategies and processing ways of the banks’ ends. Under the basement of the above research, the writer continues to figure out the practical situation of the accounting clearance models existing in the deals among banks and the practical ways of other banks’joint business, in order to facilitate the function of the accounting model.
论文关键词： 跨行交易；清算中心；系统分析；清分扎差；会计电算化；会计；
Key words（英文摘要）：www.328tibet.cn Transaction of Multi-bank；Clearance Center；System Analyze；Clearing；EDP；Accounting；