Of core business systems to prevent the risk of ba

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Of core business systems to prevent the risk of bank accounting feasibility study

【Key Words】 bank accounting paper core business systems
【Abstract】 This paper analyzes the risks and the development of the traditional banking business, based on the core business of the foreign system, system integration, customer-focused, risk management ability and other advantages, combined with the outside the banking and accounting differences in the development of the existing difficulties by introducing a construct of core banking system, measures and suggestions. I. Introduction since the end of 2006,[link widoczny dla zalogowanych], the gradual opening up of China's financial market, foreign banks continue to enter, plus the 2008 financial crisis, the banks bad debts soar funding has shrunk dramatically, to the Chinese banking sector unprecedented pressure and impact of social capital as commercial banks, brokers and clearing house activities, have to spend more money and manpower, the introduction of international advanced experience and management systems to improve their own all capacity, particularly in response to accounting risk and reduce the increasing loss of profits caused by the bank management's attention. II form of bank accounting and development of risk analysis bank's internal accounting management agencies and grass-roots sector of the accounting business, due to a variety of factors the impact of the bank's actual income and occurred away from the expected return to the uncertainty of loss, that constitutes a bank's accounting risk. For now, mainly for the following aspects: First, accounting information distortion in the process of risk. As we all know, banks and wide distribution network, customer service and convenient so to win the market, which exists in the accounting aspects of some branches may ignore the laws and regulations exist non-standard operations, such as the abuse of business off the books of accounts, tampering with accounts table false accounting, false information, so that the bank's assets, liabilities, equity accounting is untrue, cause major economic losses and the occurrence of major cases. Second, the various bills settlement risk. Currently the bank bill business generally involves the company or individual check, business or bank draft, easy flow of the advantages of them to significantly reduce the cost of business or personal time, but because of the weak bank's internal risk prevention awareness, operational procedures are not standard, the system is not tight , coupled with the continuous development of science and technology, intensifying the financial instruments of crime, fraud in the form notes from internal collusion collusion collusion between the inside and outside the escalating evolution. Third, joint line and cross business risk. Accounting firms and cross business risk associated primarily from the banking system, electronic transfer, internal exchanges, clearing transactions between business and banking institutions and other sectors, as these links are bound to have some funds in the transit time, which would produce a certain risk, especially liquidation of funds there is greater risk. Mainly for the illegal operation of accounting personnel, the exchange stamp theft, forged bill of exchange, theft interbank funds, the banks have become increasingly frequent occurrence of accounting risk, interbank funds security under serious threat. With financial globalization, financial transactions electronically and the development of diversified financial instruments, bank accounting business processes and other forms of work organization has undergone tremendous changes, the banks also showed multiple accounting risk, multi-level, the trend of diversification . First, under the condition of the network, the bank implement comprehensive counter system, using a variety of counter service integrated business system, the teller window as long as each business will be able to deal with the authorized foreign currency deposits and loans of the public to the private business and various types of settlement, fees, agents and other intermediary business, so that the risk further. Second, with the continuous generation of a variety of financial products, the bank is increasing the scope of the accounting business, banking, savings from a single tradition, cashier, accounting and other business, the development agency funds, insurance, securities transfer, collection of telephone bills, electricity, cable TV fees business. Lines introduced a variety of financial products is dazzling, the business profits to the bank, but also brought new risks. In addition, the financial transactions in electronic applications and network development, so that more rapid financial flows, short-term, trading fast and quick development of more obvious characteristics. Accelerating cash flow, but also increases the risk of accelerating the transfer of funds, crime is more difficult to detect more subtle.