Internal Accounting Control Of Grass-Roots Central Banks Still Needs Further Strengthening.

The internal accounting control of PBC is an important means to regulate the accounting behavior of the people's Bank of China and effectively prevent the risk of accounting funds.

At present, the grass-roots central bank regards the establishment of effective internal accounting control as the basic responsibility of the management, closely combines its own actual situation, vigorously builds up the system, strictly controls the internal accounting, and actively guards against capital risks.

Internal accounting control of grass-roots central banks

(1) the consciousness of internal accounting control and the awareness of safety precautions have been gradually enhanced.

In recent years, the grass-roots central bank has paid more and more attention to internal accounting control, and has gradually established an internal accounting control management system, which takes the governor as the first person responsible for the risk, and is responsible for each level and checks and controls at various levels. It carries out regular accounting risk assessment and strengthens inspection and supervision.

We should conscientiously study the implementation of the system and strive to improve the system awareness, safety awareness and standardized operation consciousness of business personnel, thus effectively playing the rigid binding role of the system.

In combination with typical cases, we should carry out warning education and gradually infiltrate the consciousness of internal accounting control to the depth of practitioners' minds, and implement them into daily business operations.

(two) the framework of internal accounting control has basically been established and improved.

On the basis of the system of guidelines for internal control of branches of the people's Bank of China, the grass-roots central bank carries out the principle of comprehensiveness in the construction of internal accounting control, so that internal accounting control covers all business posts, and corresponding internal accounting control measures are established, such as setting up post responsibilities and working norms, strengthening personnel management, and formulating strict business operation rules and professional management measures.

And so on.

(three) the security situation of grass-roots central banks can not be ignored.

At present, the grass-roots central bank has all joined the large and micro payment system. Some of them also operate the same city's capital clearing network system. The tax bank has achieved a horizontal interconnection, and the Treasury tax collection and fund pfer have arrived in real time. The accounting of funds and accounts has also been networked.

Weak links in internal accounting control of grass-roots central banks

(1) the construction of internal accounting control is lagging behind.

Lack of internal control construction

Some internal accounting control rules are scattered in many different rules and regulations, which easily lead to blank areas or overlapping areas. The risk of internal control measures is not strong enough or is divorced from the actual operation, resulting in some control blind spots.

At the same time, the control of personnel in the internal management has weakened with the rise of its status. Although some grassroots banks have many internal control systems, the object of supervision and control in the actual implementation process is mainly for the general staff, and it is not strong enough to control managers at all levels.

Past cases show that some major violations and violations are related to departmental supervisor or other leaders' ultra powers, and even some leaders directly participate in the crime.

(two) insufficient execution of internal accounting control.

Internal control safety check and daily accounting found that the internal accounting control is not in place, some of the licensing control system and internal control link has not really been effectively implemented.

The quality of personnel and the concept of human feelings affect the national treasury.

Because of the low political and ideological quality, it causes subjective risk, that is, moral hazard; because of the low quality of business, it causes objective risk, that is, operational risk; and the lack of mutual supervision in daily business leads to some internal staff's illegal operation under the leadership and colleagues' eyes.

At the same time, the lack of positive incentive mechanism affects the implementation effect of internal accounting control. The contradiction between responsibility and rewards and punishments is more prominent. Under the condition that the ideological work is not in place, some business personnel are out of balance, forming certain security risks.

(three) the internal accounting control effectiveness evaluation is not perfect.

The internal control accords with the barrel effect or the chain law, that is, short plates and weak rings are the enemy of internal control.

Therefore, regular supervision and evaluation of the effectiveness of internal control is an important part of internal control.

At present, the supervision and evaluation of internal accounting control by grass-roots banks only stay at the level of subordinate status and routine inspection. There is a lack of an index system for evaluating the operation of internal accounting control. Supervision and evaluation procedures are not standardized and information feedback is not timely, which restricts the improvement and promotion of internal control to a certain extent.

Suggestions for improving the internal accounting control of grass-roots central banks

(1) improve the internal accounting control system.

The internal control overall framework of the COSO Committee puts forward the concept of the overall framework of internal control, that is, the overall framework of internal control consists of five interrelated elements, namely, control environment, risk assessment, control activities, information and communication, and supervision. The five elements are interrelated and interlinked, forming a whole dynamic response to the changing environment.

In improving its internal accounting control system, the grass-roots central bank should fully learn from the advanced internal control concept, emphasize the dynamic control of business process according to the process control requirements of "risk management throughout the business process", actively foster a perfect internal control environment, effectively assess the status of accounting risks, establish an unimpeded information pmission and communication mechanism, and strengthen business supervision to ensure the efficiency and effectiveness of control activities.

(two) optimize the internal accounting control environment.

Internal control environment is the premise and foundation of internal control, including moral fashion, behavior standard, incentive mechanism, discipline restriction and so on. It plays a controlling role in the whole internal control operation.

At present, the grass-roots central bank should pay close attention to guarding against moral risks and seek for foothold in personnel behavior constraints, ideological self-control and external supervision and control. In particular, active and effective measures should be taken to strengthen the key control of managers.

We should establish and improve the incentive mechanism, carry out spiritual and material rewards, fully mobilize the initiative and creativity, promote the active participation of employees and promote the construction of internal accounting control.

(three) highlight the control of internal accounting risk points.

In line with the actual operation of grass-roots central banks, effective internal accounting control measures should be formulated and implemented in accordance with important business process links and key risk points.

For example, we should further establish a strict authorization examination and approval system, effectively control the entry and exit of important businesses and key links, implement the principles of restriction and non overlapping operation, eliminate business operations, and strengthen accounting checking, so as to ensure the consistency of the total, internal and external accounts.

(four) enhance the effectiveness of internal accounting control.

Internal accounting control can not only be perfected in form, but more importantly, through rigorous and careful assessment, we can find and make up for loopholes in system design and implementation in time to ensure the effectiveness of internal control.

In the aspect of improving and improving the effectiveness evaluation system of internal control, the internal audit department should conduct unified scientific evaluation.

At the same time, we should establish a practical and feasible evaluation index system, and make an objective and real evaluation of internal control by holding a symposium, a questionnaire survey, a surprise attack inspection and a risk assessment analysis.