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加强内控建设是实现银行经营目标、化解金融风险的重要工作。工商银行会计部门作为内控管理的主要部门之一,有着较为全面的会计核算管理内控制度体系。但随着工商银行股份制改革和业务不断创新发展,会计部门内控制度显露出过于分散有待系统化、监督效率不高等诸多问题。因此,分析研究工商银行会计部门内控活动中存在的问题,并提出相应的控制措施,具有重要的现实意义。
Strengthening the construction of internal control is an important task for realizing the bank’s business objectives and resolving financial risks. As one of the major departments of internal control management, the accounting department of ICBC has a relatively comprehensive internal control system of accounting management. However, with the reform of the shareholding system of ICBC and the continuous innovation and development of its business, the internal control system of the accounting department has revealed many problems such as being too scattered and systematic, and inefficient supervision. Therefore, it is of great practical significance to analyze the problems existing in the internal control activities of the accounting department of ICBC and put forward the corresponding control measures.