On the Risks and Precautions of Bank Accounting

Risk and Prevention of Bank Accounting Paper 1[ Paper Keywords]

Bank accounting risk prevention Bank accounting risk prevention

[Abstract]

With the accelerated development of market economy, the characteristics of high risk and high return in banking industry are increasingly prominent. In particular, the issue of bank risk has been highly valued by the industry. How to resolve and prevent bank risks has become a very urgent and important content in current bank management activities.

I. Introduction

Bank accounting system is the criterion for regulating bank accounting behavior. If the accounting system is not perfect or there is no rules to follow, accounting risks will occur if it is not implemented effectively. At present, bank managers generally focus on marketing and clearing debts. Some bank managers lack sufficient attention to accounting risk prevention and neglect to establish and improve the internal control system. Institutional defects lead to opportunities for criminals and individual accountants in society. The existing accounting rules and regulations can not be effectively implemented, which will leave some hidden dangers. The main manifestations are as follows: First, the accountants' awareness of safety precautions is weak. "Seal, pledge and voucher" can't be divided into three parts: keeping the seal of LaSalle, leaving the temporary storage cabinet unlocked, and changing posts without detailed handover. Second, the relevant personnel are not strict, the bills are not printed, and there are many omissions and misprints in daily accounting. Third, the operating procedures are not standardized. Some leaders and accounting managers are not familiar with the newly promulgated accounting settlement laws and regulations in recent years, and only handle some business with old impressions. Fourth, the accounting is not standardized. The following phenomena generally exist in banks: the amount of bills is inconsistent, vouchers, account numbers, account names and amounts are changed at will, seals are defective, bank seals are incomplete, cash checks and transfer checks are stamped with riding seals, transfer seals, cash receipt and payment seals and special business seals are not used according to regulations, accounting subjects are used incorrectly, accounting subjects are used incorrectly, interest calculation is inaccurate, and overcharge is undercharged.

Accounting risk includes internal factors and external factors. External risks are mainly manifested as losses caused by financial fraud and policy losses to banks; Internal risk is caused by subjective and objective factors of accounting subjects.

Two, strengthen the risk control of accounting computerization system

According to the characteristics of computerized accounting system, the computerized internal control system is established. After computerized accounting, the management department of the bank relies more and more on the accounting records and statements generated by the computerized accounting information system, and the accuracy and reliability of these records and statements depend on the strength of internal control functions. The potential control problem of computerized bank accounting information system is more complicated and technical than manual accounting information system. Therefore, it will inevitably bring some new risks, such as unreadable system files, easy to be tampered with and destroyed, and if the programming is wrong, it will cause the repetition and continuity of errors, which will more easily lead to fraud and criminal behavior. As more and more accounting information is generated by the computerized accounting system, it is difficult to ensure that the collection, transmission and processing of bank accounting information can be timely and accurate, let alone effectively use this information to arrange various business activities. In order to improve the reliability of the computerized bank accounting system, we must study the internal control measures of the computerized bank accounting system from the aspects of research and development and maintenance, separation of responsibilities, system identification, application environment, operation, data input and output, system security, hardware and system software control. Due to the different situations of banks, the internal control system cannot be exactly the same. However, under the current conditions, in order to guide banks to establish perfect and appropriate internal control and strengthen the security and reliability of the bank's accounting computerization system, the head office of the People's Bank of China should formulate a unified internal control system for accounting computerization as a guide, and banks can supplement it according to their own specific conditions. Establish a set of management control system suitable for its own computerized accounting system. Do "everyone is responsible for everything, everything has rules to follow, everything is well documented, and everything is supervised" to prevent accounting risks brought by bank accounting computerization.

Third, establish a financial risk compensation system.

In order to cope with the increasing financial risks, some developed countries in the west have generally adopted internationally accepted external measures to establish financial risk insurance systems in addition to strengthening the internal control of financial institutions. Combined with the reality of the financial industry, low insurance is implemented for financial enterprises with high capital adequacy ratio and high management level to promote the improvement of management level. From the perspective of development, financial enterprise insurance can enhance customers' trust in banks and is an effective measure to accelerate business development. The compensation mechanism for financial and accounting risks can cover some risky business items first, such as personal safety insurance for savings office staff and cashiers, cash receipt and payment safety insurance, bill payment and settlement insurance, inter-bank exchanges and other risks. It is also possible to adopt a compensation mechanism in which financial enterprises withdraw their own risk reserves, but the withdrawal items and rates approved by the financial department are allowed to be included in the cost.

Fourth, improve the quality of the accounting team.

The establishment and implementation of the internal control system of financial accounting depends on an accounting team with good political quality, hard professional quality and high management level. To this end,

(1) It is necessary to strengthen the political, ideological and moral education for accountants, and create an accounting team that is proficient in various rules and regulations, strictly abides by them, and is dedicated and diligent.

(2) Strengthen the education of basic accounting theory, basic accounting knowledge and basic skills, carry out multi-level, multi-form, multi-channel, short-term and targeted job training, and master various business skills skillfully.

(3) Selecting accounting executives at all levels, accounting executives should not only have good political quality, be proficient in accounting business, but also have strong organizational skills, be good at employing people, mobilize the enthusiasm of accounting personnel, and the most important thing is to adhere to principles, set an example, and influence accounting groups with their own excellent quality.

(4) The candidates for key accounting positions should be strictly controlled and assessed regularly. They should not only pay attention to their performance within eight hours, but also understand the situation beyond eight hours. If they are found to have abnormal life, participate in gambling and other bad behaviors, they should be transferred from key positions after the education is invalid.

At the same time, accelerate the study and exchange with foreign banks, learn and introduce advanced management concepts and systems of foreign banks, speed up the integration with international practices, and continuously improve management efficiency. The demonstration effect brought by the all-round entry of foreign banks provides us with convenient conditions for accelerating management innovation, which is helpful for us to actively introduce outstanding talents, completely break the egalitarianism existing in the internal distribution relationship, implement the principle of combining responsibility and rights with distribution according to work, and establish an effective incentive mechanism.

Verb (abbreviation of verb) to raise awareness and handle the relationship between business development and risk prevention.

Expanding business scale and strengthening financial strength are the development direction of banks. However, development should be based on stability and pay attention to risk prevention. Judging from the benefits of ABC, not only deposit, loan, settlement business and intermediary business create benefits, but also preventing accounting risks is actually a guarantee for the realization of benefits. Because the existence of accounting risk is the basis of capital loss, effectively preventing accounting risk is equivalent to creating relative benefits. When developing business and adding business outlets, we should not only consider the relationship between business income and personnel cost, but also consider the investment cost. In this way, we can merge those high-risk and inefficient outlets, increase the pace of intensive management, promote the strengthening of accounting power, and effectively increase the intensity of accounting risk prevention.

Abstract of intransitive verbs

In a word, accountants must manage "accounts", "money", strengthen professional ethics and abide by "political qualification and professional proficiency". Law-abiding, honest and upright. Investigate and study, seek truth from facts. Take the overall situation into consideration and be a good staff officer. Facing the grassroots, enthusiastic service. "Code of conduct, dare to adhere to principles, seek truth from facts, be responsible to the party and the people, resolutely safeguard the security and rights of state-owned assets, constantly improve the accounting system, strive to improve the accounting level, control the accounting risks of banks, nip hidden dangers in the bud, and escort the steady development of various banking businesses.

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Risks and Precautions of Bank Accounting 2 [Abstract] There is no doubt about the role of banks in this economy, among which accounting business is the most basic business of commercial banks and runs through the whole process of bank management. Preventing bank accounting risks is of great significance for improving the ability of commercial banks to resist risks and their own competitiveness, maintaining the stability of China's financial order and maintaining the sustained, rapid and healthy development of China's financial industry.

[Paper Keywords] bank accounting risk prevention

Bank accounting risk refers to the possibility that the bank's capital, assets and reputation will suffer losses due to the deterioration of subjective and objective conditions, accounting errors, accounting information distortion and other reasons. How to prevent and resist accounting risks through their own functions will be the key task for today's banking financial institutions to effectively deal with other operational risks.

First, the necessity of bank accounting risk prevention

Every business of a bank must be realized through accounting operations. Bank accounting is the most basic and important work of banks. It not only has the functions of accounting, supervision and data analysis, but also shoulders the great responsibility of banking business development, fund settlement, market forecast and bank management, and its position in the financial market cannot be underestimated. By preventing bank accounting risks, it is also conducive to improving the quality of bank accounting information and promoting a virtuous circle of banking business; Conducive to standardizing bank accounting work and overcoming arbitrariness in accounting work; It is conducive to improving the quality of bank accountants, ensuring that bank accountants have excellent thinking and strong business ability, eliminating various potential risks, avoiding bank accounting risks and reducing capital losses.

Second, the main performance of China's bank accounting risks

Bank risk has the characteristics of concealment, lag, suddenness, chain and serious consequences, which are mainly manifested in the following aspects:

(a) business risks

The risk of providing inaccurate or false information in daily work caused by human error or pursuit of certain interests when bank personnel conduct business operations is very destructive. For example, there are many links in the accounting schedule of banks. In assets, liabilities and intermediary business, a large number of cash receipts and payments, voucher acceptance, account application, account login and settlement are carried out every day, which are directly or indirectly related to risks (irregular filling of customer bills, keyboard input errors, delivery errors, delivery errors, delivery omissions, delivery delays, etc.). ); In the process of settlement, with the change of settlement tools and methods, fraud, forgery of bills and other phenomena appear, resulting in many risks; Others passively resist new policies and regulations that are unfavorable to them, set up accounting subjects in disorder, and increase accounting risks in order to complete the objectives and tasks assigned by superiors.

(B) Internal control risks

In order to effectively prevent and control risks, banks have formulated a series of internal control systems, but it is difficult to implement them in practical work. Some bank managers think that internal control is a whole chapter of the organizational system, a summary of various rules and regulations, an audit or management matter, and has nothing to do with accounting. Therefore, they have insufficient understanding of the dynamic mechanism of internal control, supervision and restriction in the process of enterprise operation and the role of accounting. For example, with the continuous emergence of new businesses such as derivative financial instruments, the corresponding accounting is often stipulated and handled by the corresponding business departments themselves, and they are fragmented and lack of organic integration, which leads to the fragmentation of accounting internal control departments, and some even contradict each other, which seriously weakens accounting internal control. In addition, some banks have improper post allocation and division of labor for accounting personnel, which brings risks. Many functions are often held by people in the same position, and different links of the business are integrated, which increases the risk coefficient.

(3) Monitoring risks

On the one hand, the bank accountants failed to fulfill their supervisory responsibilities, and the supervisory work was not put in place in time, and the expected results could not be achieved, so that the occurrence of accounting risks could not be controlled in time and effectively. On the other hand, the audit quality of some audit institutions in society is not high, and some even practice illegally, so they can't find and prompt bank accounting risks in time.

Third, the causes of China's bank accounting risk

(A) the quality of relevant personnel is low

First of all, the low quality of accounting personnel is easy to lead to accounting operation risks. On the one hand, in order to reduce costs, some banks use more leasing staff with low quality and high mobility, and they cannot be familiar with business processes. On the other hand, some accounting business skills are single, and banking business is constantly changing with market demand. They don't want to accept new knowledge, especially after the revision of the new accounting standards for enterprises, they don't know enough about policies, regulations and systems, and their sense of responsibility is not strong. There are irregular and illegal operations, and the ability to deal with difficult problems is low, resulting in financial errors and economic losses. Secondly, the quality of other bank personnel is low. Today, with the continuous renovation of online banking, credit card, agency business, third-party payment business and various wealth management retail products, other staff, especially some counter staff, can not standardize the operation of related businesses, which brings potential risks to the later accounting work.

(B) design flaws in the internal control system

The construction of internal control system of bank accounting in China lags behind the business development. At present, the internal control of bank accounting is still scattered in various management systems as a decomposition unit, and it is difficult to find and deal with existing problems in time without a set of risk prevention procedures. With the rapid development of business, some managers still have the idea of "emphasizing business over internal control" and "emphasizing deposits over accounting", which leads to the failure of system construction to keep pace with the times, some systems are not detailed enough, some key control points are omitted, the connection is not smooth and the implementation is not serious enough. Secondly, the bank has no clear regulations on the punishment of violations, and the punishment is lighter, and the power of warning function is greatly reduced, which cannot prevent violations. In addition, China's banks still lack a sound financial management model, and at this stage, they often stay in the state of post-event management, making it difficult to achieve the purpose of preventing risks. Under the hierarchical management system, branches at all levels of business entities often solve various pressures such as profit assessment and payment guarantee by weakening accounting and supervision. In addition, the phenomenon of "localization" exists in grass-roots leaders and accountants, which makes all kinds of illegal banks occupy favorable conditions and weaken accounting functions. Third, the bank did not strictly approve some projects that should be approved by the competent accounting department or approved afterwards. The inspection method is too simple, the inspection work is not detailed, the deep-seated problems can not be found, and it has not played a supervisory role.

(C) the management system is unreasonable

At present, the banking industry adopts the management mode of "unified leadership and hierarchical management decision-making". Most bank data are summarized and reported layer by layer. This model is that accounting work is artificially divided into several different areas, and the grassroots often weaken accounting functions for performance indicators, and accountants will be linked to the interests of the grassroots, which further weakens accounting functions. In today's society, bank leaders pay far less attention to bank accounting risks than to business performance. Banks tend to tilt the limited labor costs to financial products and promotion personnel, and the design of salary system focuses on the incentive of market personnel. Accountants are not commensurate with their responsibilities and technical content, which has dampened the enthusiasm of grassroots accountants (many bank accountants only position themselves as accountants, not managers). There are also some banks that are short of staff, and tellers rush to work after simple training. Tellers don't know enough about risks and bury hidden dangers.

Fourth, build a solid bank accounting risk prevention system.

To truly reduce the scientific and technological risks of banks, we must strengthen the accounting management of banks, raise the awareness of all levels and departments, and regard the accounting management of banks as a major event of banks.

(A) make full use of scientific and technological means

Using scientific and technological means can not only improve work efficiency and reduce the workload of accountants, but also reduce the error rate and provide reliable basis for data analysis. For example, in order to solve the problems of complicated registration types, heavy workload and repeated records in the existing manual register, electronic register can be implemented to reduce working hours, realize the traceability of all records, and prevent the phenomenon of untimely registration, tampering with data and wrong records in the process of register rectification. In the whole accounting process, we can also find out the data needed for business analysis, improve work efficiency and effectively identify risks. In addition, you can also put a self-service filling machine with filling system in the lobby of each bank. Customers can operate independently on the system, click on the business type to be handled, fill in customer information according to the system program, or the system can directly sense the customer's second-generation ID card information, thus improving the efficiency of the whole counter business and improving the customer service experience.

(B) improve the overall quality of accounting personnel.

First, you can increase your study and training. Due to the particularity of accounting posts, it is necessary to strengthen the training of accounting personnel related systems and regulations, so that they can understand the new national standards and regulations in time. Operators should not only understand the business background knowledge, but also strengthen the study of relevant accounting knowledge to minimize accounting risks. Secondly, carry out professional ethics education for bank accountants. As a member of the bank, we must abide by the basic professional ethics, standardize and legalize the work flow, and consciously resist violations of laws and regulations; The most important thing for accountants is to be proficient in business, so banks should effectively train and educate accountants in basic accounting theories, basic knowledge and basic skills, and carry out various trainings to improve their work level and efficiency.

(c) Strengthening accounting law enforcement.

First, bank accountants must handle accounting business in strict accordance with the relevant management regulations, and must follow the four basic principles of authenticity, timeliness, accrual basis and prudence. Strict audit, enhance awareness of prevention, effectively avoid risks in daily accounting work, and leave no opportunity for criminals. In order to ensure that all accounting accounts, accounts, accounts and accounts are consistent inside and outside, a supervision system should be established before, during and after the event, and the supervision focus should be set to prevent accounting risks. Second, in terms of personnel allocation, according to the principle of separation of responsibilities and mutual restraint, we should fully mobilize the enthusiasm of accounting personnel, rationally divide and restrict each other, strengthen the process control of accounting personnel's business operations, and strengthen the internal control and management of enterprises. We can adopt methods such as credit rating for accountants.

(D) improve the internal control system

First of all, we should pay attention to the construction of accounting internal control culture. It embodies people-oriented thought in accounting internal control, emphasizes ideological communication and emotional communication, turns accounting internal control into voluntary behavior of bank employees, realizes self-control and self-management of employees, and consciously acts according to norms, thus realizing the goal of bank internal control;

Secondly, reform the current internal audit system of banks, reorganize the relevant functions of business management committees, urge them to carry out activities, realize supervision and restriction between posts, and give play to their due organizational guarantee role;

The third is to improve the accounting post system with reasonable and efficient operation. Accounting management departments at all levels should reasonably and effectively divide posts according to relevant regulations and the actual situation of their own personnel and facilities, clarify the responsibilities of each post, and ensure strong internal control.

Fourth, banks should also combine their own reality, tailor the rules and regulations of the industry, quantify the operating rules of bank accounting, and ensure the standardized operation of their work. They must resolutely prevent and correct their illegal acts, strictly enforce the law and punish those who violate the law.

Fifth, strengthen the control of important items and posts, designate special personnel to be responsible, clarify responsibilities, and have strict procedures to prevent loopholes in all links.

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Risk and prevention of bank accounting 3 i. Concept and problems of bank accounting risk.

(A) the concept of bank accounting risk

As the foundation of banking work, accounting plays a decisive role in preventing the whole banking crisis. Preventing accounting crisis is the key to self-control. With the continuous innovation of current governance measures, the means of accounting self-control emerge one after another. How to combine the characteristics and reality of banking work, choose the appropriate means of self-control and complete the expected governance standards has become the most important issue in all banking crisis prevention work at present.

(B) Bank accounting risks

(1) Accounting personnel are not binding enough, which is a potential threat to banks. For example, individual accountants leaked bank information and colluded with foreign countries, leading to economic events. Accounting posts should be in a state of mutual supervision and mutual restriction. Economic organization accounting errors, enterprise rules and regulations and work steps are not rigorous enough, rules and regulations are not perfect, and the mutual supervision system of accounting posts is not perfect. There is a serious shortage of accounting professionals who are really proficient in accounting business and have good awareness and ability to prevent risks, which makes accounting risks more likely to occur.

(2) Loss of accounting data, miscalculation or fabrication of false data. In fact, in order to protect their own profits, some banks do not abide by laws and regulations and fabricate accounting information at will, which makes the data given by the accounting department lack accuracy and sufficiency. The phenomena such as false accounts and expense adjustment cover up the nature and crisis of credit loan funds, misjudge the recent operation of banks, and lead to cover up potential crises. Accounting information shows the daily work of the whole bank. If accounting forms are inappropriate, accounting steps are not rigorous and accounting requirements are not high, it will easily lead to economic hidden dangers and economic crises. Overestimate the capital adequacy ratio of banks.

(3) Lack of responsibility and declining accounting supervision. Accounting supervision is one of the main functions of accounting. However, at present, the intensity of economic accounting supervision is low, and the accounting supervision behavior can not be effectively implemented. The key factor is the restriction from the perspective of operation. Accounting units are usually unable to effectively supervise business practices that do not conform to laws and regulations, such as how much money is needed, no source of funds is needed, the high-rise workshop is over-decorated, and consumption is increased. If the company adopts unreasonable operation mode and insufficient accounting supervision, it will lead to illegal behaviors such as illegal loans, off-balance sheet investment, creation of small coffers, abuse of power, and exchange of bank documents. The imperfection of accounting punishment system leads to the gradual increase of illegal operations and the emergence of business crisis.

Second, the causes and analysis of bank accounting risks

(A) the collective structure is not perfect

Ignore crisis prevention and self-governance, but just try to meet the requirements. Pursue business completion rate. Choose efficiency over quality. In many cases, there are security risks. Some accounting team leaders are not standardized, which leads to a mere formality in reconciliation. Lack of sense of responsibility, lack of rigorous work steps, and low quality of some accountants. The sense of love and dedication is not strong and the wrong behavior is not standardized. Form a top risk hazard. Another point is the lack of checks and balances and constraints, the lack of clear distinction between some key responsibilities and positions, the widespread post confusion or multi-role behavior, the imperfect self-governance mechanism of some branches, and the lack of corresponding supervision system for the first-level trustee and senior management to restrain them, which often leads to "uncontrollable situation at the top", which makes the automatic control system unable to be effectively implemented, thus creating a potential crisis.

(2) The education level is backward and the quality of employees is low.

In recent years, state-owned banks are rapidly occupying the economic field and rapidly expanding outward. However, due to the lack of professionals familiar with bank accounting and some untrained employees, they can't correctly grasp the enterprise system and workflow, and lack the knowledge and skills to prevent crises, which makes the accounting results deviate greatly from the actual situation. In addition, it can not meet the reasonable constraints on accounting positions. Lack of relevant constraints and checks and balances. It even triggered a series of illegal cases such as collusion, corruption, bribery and illegal operation by some accountants. All of the above will lead to cases and hidden dangers.

Three, the risk of bank accounting and preventive measures

(A) to strengthen team building, improve the level of accounting.

Strengthen the construction of accounting team and improve the cultural level of accounting personnel. Strengthen the self-control system in thought and behavior to prevent accounting risks. First of all, we should actively carry out ideological education with discipline-abiding, efficient and civilized work as the core in the workforce, so as to improve the overall education level of the workforce. Secondly, employees are encouraged to actively study and improve their own quality through vivid images, various forms of on-the-job training and performance appraisal.

(B) the development of a complete enterprise automatic control system

Establish a complete enterprise automatic control system and strengthen its implementation. As a basic work, the establishment of internal control system plays a vital role in perfecting accounting internal control system and preventing economic crisis. It is necessary to establish a post responsibility system, accurately identify post responsibilities according to the actual situation of each post, and make clear provisions on post behavior, so that each post can perform its duties and do its best to achieve the goal that everyone has something to do and everything is in charge, and prevent potential crises in daily work.

(C) to create a complete regulatory system

Establish a complete supervision system to further strengthen the effective prevention of the crisis. The data show that correct accounting supervision has a far-reaching impact on the reasonable and legal operation and prevention of accounting crisis. After supervision and supervision, the accounting governance level and crisis prevention ability can be improved. We should attach importance to all aspects and levels and gradually systematize and normalize them. The supervision of employees in junior accounting posts, such as their own accounting records, expense management, key vouchers, product preservation, etc., should be stricter to enhance the crisis prevention of important accounting posts. In addition, it is necessary to combine supervision with modification, training and punishment, take purposeful measures, strengthen the essence and function of supervision, promote the establishment of enterprise legal system and the emergence of supervision environment, and finally achieve the goal of preventing economic crisis and completing the sustainable development of banks. Effective internal control is actually a perfect operating mechanism of financial institutions from resolution implementation to management supervision.

(D) Strengthen the implementation of accounting principles and flexible use of accounting methods.

Accounting must follow the basic accounting principles such as accuracy, completeness, accrual basis and cash basis. Accounting personnel should fill in the vouchers accurately and carefully according to the receipts or documents of various businesses. Standardize operation, be serious and pragmatic. So as to provide a real and effective basis for subsequent accounting. When registering the general ledger, it is necessary to ensure that the accounts, accounts, accounts, and accounts are all consistent inside and outside, that all expenses and taxes are reasonably and legally charged, that all incomes are correctly reflected, and that the accounting period is true, complete and legal. For all kinds of valuable documents and important blank vouchers, separate account books should be set up for registration. We should strictly follow the norms of subject setting, double entry bookkeeping, filling in and reviewing accounting vouchers, registering account books, preparing statements, property inspection and cost calculation. In addition, it is important to pay attention to the correspondence between main accounts and off-balance-sheet accounts. Off-balance-sheet business refers to those contracts and income or commitments generated by banks that are not reflected in the balance sheet. Only in this way can the risk be minimized.