中国邮政储蓄银行会计信息系统及内部控制建设

发布时间：2018-05-27 13:44

本文选题：资金清算系统 + 系统功能　；参考：《吉林大学》2012年硕士论文

【摘要】：随着中国邮政储蓄银行的不断发展壮大，业务品种逐步更新，社会金融服务功能逐渐完善，逐步实现“在城市以批发业务为主、兼营零售业务和中间业务，在农村以零售业务和中间业务为主，形成具有鲜明特色的业务体系”的市场定位目标。在发展的道路上，邮储银行逐渐面临发展与管理的双重压力，既要坚持不懈的保证巩固业务发展经营果实，又要提高经营管理水平，完善内部控制建设，保证业务发展的后方稳定，需要结合自己的自身实际，逐步针对银行内部控制中的各项漏洞及不足，进行系统的、彻底的改革，以现代化商业银行管理模式为最终发展目标，汲取其他商业银行管理经验，实现邮储银行的快速转型。在内部控制各项风险环节中，会计内控改革成为重中之重，作为银行风险管理的大后方，邮储银行原有会计信息管理系统较为分散，无统一集中的会计信息清算处理平台，会计核算基本依托各业务系统进行，较为分散，并且缺乏专业性，会计人员操作量较大，手工清分及并表工作较多，系统间的内部对账较为复杂，以上情况导致目前银行会计管理工作存在较大操作风险，对外支付结算能力较弱，客户维护较为困难，降低了银行新业务的拓展能力，并且存在重大内部控制风险隐患。本文针对中国邮政储蓄银行会计信息系统建设情况，通过介绍新建立的资金清算系统开发目标及过程，明确新会计信息系统建设的总体情况；通过对资金清算系统公共管理子系统、资金调拨及结算子系统、流水预处理子系统和现金及重要单证子系统的功能及用途的介绍，比照原有会计新信息系统下的会计业务流程及管理模式，重点分析了本次会计信息系统改革，对邮储银行账务核算模式、业务审批流程、资金结算流程、贷款业务管理模式等会计内部控制重要部位产生的重大的、颠覆性的影响。本文提出了资金清算系统从流程控制和模式控制方面，大大改善了邮储银行会计内部控制情况；结合中国邮政储蓄银行会计管理工作实际情况，提出借会计信息系统建设契机，大力推行邮储银行会计业务扁平化、集中化管理，实现相关业务集中处理，会计相关业务外包管理等，加强操作风险管理，实现业务流程再造，，使中国邮做政储蓄银行会计内部控制向现代化商业银行管理模式转型，全面提高邮储银行市场竞争力，实现邮政金融业务的再发展。
[Abstract]:With the continuous development and expansion of China postal savings bank, the business variety is gradually updated and the function of social and financial services is gradually perfected, and the market positioning of "wholesale business in cities, retail business and intermediate business, retail business and intermediate business in rural areas, form a distinct business system" On the road of development, the postal savings bank is faced with the double pressure of development and management. It is not only to unremittingly guarantee the fruit of business development and management, but also to improve the management level, improve the internal control construction, ensure the rear stability of the business development, and meet its own reality, and gradually aim at the internal control of the bank. Various loopholes and deficiencies, systematic and thorough reform, taking the modern commercial bank management model as the ultimate goal, drawing on the management experience of other commercial banks, and realizing the rapid transformation of the postal savings bank.
In the internal control of various risk links, the reform of accounting internal control has become the most important. As the rear of the bank risk management, the original accounting information management system of the postal savings bank is more scattered, and there is no unified centralized accounting information clearing processing platform. Accounting is basically based on various business systems, which are relatively scattered and lack of professionalism. With the large amount of operation, manual clearing and table work, the internal reconciliation between the system is more complicated. The above situation leads to the present bank accounting management work risk, the ability to pay and settlement is weak, the maintenance of the customer is more difficult, the expansion ability of the new bank business is reduced, and there is a major internal control wind. In view of the construction of the accounting information system of China postal savings bank, this paper makes clear the overall situation of the construction of the new accounting information system by introducing the development target and process of the newly established funds clearing system; through the public management subsystem of the fund clearing system, the fund allocation and settlement subsystem, the water Preprocessing Subsystem and the flow Preprocessing Subsystem. The introduction of the functions and uses of the cash and important documents subsystem, based on the accounting business process and management mode under the original new accounting information system, focuses on the analysis of the reform of this accounting information system, and the internal control of the accounting model, the process of examination and approval, the flow of funds, the management mode of the loan business and so on. The important, subversive effect of the position.
This paper puts forward that the fund clearing system has greatly improved the internal control of the post storage bank accounting from the aspects of process control and mode control, and combined with the actual situation of the accounting management work of China postal savings bank, it puts forward the opportunity to borrow the accounting information system, and vigorously promote the flat and centralized management of the postal savings bank's accounting business. Business centralized management, accounting related outsourcing management and so on, strengthen the operation risk management, realize the business process reengineering, make China post the internal control of the accounting of the political and savings bank to the modern commercial bank management mode, improve the market competitiveness of the postal savings bank comprehensively, and realize the redevelopment of the postal and financial business.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F232

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