Understanding And Thinking About The Quality Of Bank Accounting Information And Understanding And Thinking About The Quality Of Bank Accounting Information

Accounting information is another revolution in the history of accounting development, which will have a profound impact on accounting theory and accounting practice.

As the quality of accounting information in accounting work, we must do our best.

The deep understanding of the quality of accounting information and the quality of accounting information are generally considered by accounting departments and accountants.

This kind of understanding is one-sided.

The problem of affecting the quality of accounting information is a comprehensive factor, not only accounting personnel, but also related personnel factors, as well as the responsible person of the organization. There are internal operation mode factors and external environment factors.

Accountants: the accountants' functions determine the various business activities, and ultimately they must be completed through accounting. Through accounting statements, they can provide information on business development and business performance, and through accounting supervision and inspection to implement their legal compliance.

Therefore, accountants are the producers, providers and supervisors of accounting information.

Therefore, accountants are the key factors to determine the quality of accounting information. The quality of accounting information is the life of accounting work and related to the evaluation of accounting work itself.

One is the influence of Accountants' professional quality, some accountants lack scientific theoretical guidance and strict business training, such as the existence of technical errors in accounting subjects and accounting report making; two, it is influenced by the professional ethics of accountants, seeking truth from facts and truthfully reflecting the situation is the basic norm of Accountants' professional ethics. Some accountants do not talk about professional ethics and freely reflect various economic activities. Three, they are influenced by the concept of legal system of accountants. Some accountants do not know the law and do not know the law, resulting in breaking the law. Some accountants know the law and know the law, but because of their feelings, they are afraid of retaliation and cheat and make themselves fall into an unlawful situation, resulting in distortion of accounting information.

Relevant business personnel: all businesses must be reflected through accounting.

Therefore, the quality of accounting information is also affected by the legal compliance of various business activities and the degree of authenticity of accounting information.

First, illegal operation and extra account management result in accounting irregularities and accounting out of accounts for accountants. The two is whether the identification of non-performing loans is true or not, which affects the quality of accounting information; three, the degree of completion of financial indicators, the degree of completion of deposits and intermediate business, and so on, which will affect the quality of accounting information.

No longer enumerated here.

Director of institutions: under the various evaluation index system, some institutions are affected by their own interests, and the phenomenon of account pfer, reconciliation and adjustment still exist in varying degrees.

This kind of "three false" phenomenon is seen by the accountants on the surface. Actually, the root cause lies in the person in charge of the organization. The accountants are responsible for the interests of the small group under the direction of the responsible person of the organization, resulting in the distortion of accounting information.

In addition to personnel factors, there are still problems in the mode of operation of the existing bank of China.

From the point of view of government administration, accounting departments handle accounting departments, accounting departments are issuing accounting regulations, accounting departments are also issuing accounting regulations, and their results may lead to disconnection and affect the quality of accounting information.

As for the number of gates, if the same is the deposit index and loan index, it will be found in the balance sheet of accounting trial, and the relevant departments will report it again in statistics. The result is that the figures and figures do not converge or even appear contradictions.

Among them, there are not the reasons for checking the accounting statements, but also the information standards are not uniform, the comparability is poor, and the usability is not strong.

For example, it is also the number of bad loans divestiture, the credit management department, the financial department and the accounting department are reporting the result. The result is that the figures and figures are not correct, which has a great impact on the liquidation of funds.

In the final accounts of 2000, there is a trial balance in the accounting department. There is also a trial balance in the accounting department. The format is different, and some of the results are different.

As far as management level is concerned, the head office has jurisdiction over the first level branches and the first level branches under the jurisdiction of the two level branches and the two level branches. There are also branches and savings offices under the sub branches.

As far as management system is concerned, accountants are directly controlled and regulated by their leaders, and are also important factors affecting the quality of accounting information.

From the social environment of accounting work, with the pformation from the socialist planned economy to the market economy, China's national economy has witnessed an unprecedented growth rate, and its comprehensive national strength has been greatly enhanced.

However, we must not neglect that in the process of rapid economic development, especially in the process of the pformation of new and old systems, the social and economic environment tends to be complex. Many knowledge and practices need to be deepened gradually in the course of exploration, and the laws and regulations are not perfect. For example, the original accounting law, the units responsible persons, accountants and other personnel are the main body of accounting responsibility, even giving accountants "dual status", which in fact leads to multiple subjects and no one is responsible.

If the interest rate of the original system is over three years after the original system is implemented, it can only be regarded as off balance sheet interest. The system does not conform to the actual situation of the bank and affects the feasibility of the execution system of the bank.

At the same time, the accounting environment is ever-changing, the uncertainty of economic matters is increasing, accounting objects are becoming more and more complex, and the system and norms are becoming more and more simplified, which affects the quality of accounting information.

In addition, the unhealthy trend of society involves all fields of society. At the same time, when all kinds of fake and inferior commodities are flooding the market, the false behavior of accountancy also rises quietly, and more or less affects the Construction Bank, causing the quality of accounting information is not high or even false.

Based on the deep understanding of the above accounting information quality, I believe that solving the problem of accounting information quality is a complex and huge systematic project, and we must adopt a comprehensive approach to solve it.

In order to improve the quality of accounting information, it is the premise to ensure the quality of accounting information and ensure that all businesses should be reflected through accounting. Therefore, it is the premise and guarantee for ensuring the quality of accounting information that all businesses must be operated according to law and do not do illegal business and provide true accounting credentials.

Some of the activities of economic activities are not accounted for through big accounts, mainly to cover up illegal operations and private small Treasuries, and some businesses run illegally. In order to conceal the truth, they cheat through accounting, some have completed the relevant assessment indicators, and provided false accounting information to accountants.

All these seriously affect the quality of accounting information.

因此，為了從源頭上提高會(huì)計(jì)信息質(zhì)量：一是要強(qiáng)化經(jīng)營者的法制意識(shí)，知法懂法守法，按照《商業(yè)銀行法》經(jīng)營業(yè)務(wù)，按照業(yè)務(wù)授權(quán)進(jìn)行經(jīng)營活動(dòng)，嚴(yán)禁超業(yè)務(wù)范圍、嚴(yán)禁違規(guī)經(jīng)營、嚴(yán)禁帳外經(jīng)營；二是樹立統(tǒng)一法人觀念和全局觀念，強(qiáng)化對(duì)經(jīng)營者的約束，堅(jiān)決克服自身利益驅(qū)動(dòng)的影響，決不能把會(huì)計(jì)信息作為完成考核任務(wù)的“調(diào)節(jié)器”；三是明確責(zé)任主體，對(duì)于違規(guī)經(jīng)營、帳外經(jīng)營以及提供虛假憑證和調(diào)數(shù)、調(diào)帳、調(diào)表的問題，如果主要看作是會(huì)計(jì)人員的責(zé)任，那就是本末倒置，當(dāng)然會(huì)計(jì)人員有不可推卸的責(zé)任，但責(zé)任主體應(yīng)該是機(jī)構(gòu)負(fù)責(zé)人以及業(yè)務(wù)部門，這一點(diǎn)在有關(guān)制度應(yīng)該明確，決不能使指使者不了了之，執(zhí)行者身受其害；四是加大執(zhí)法力度，對(duì)問題較多的行要重點(diǎn)檢查，采取處罰措施，對(duì)問題嚴(yán)重的行，一經(jīng)查實(shí)，嚴(yán)肅處理，決不能姑息遷就，對(duì)違反

The law of the state is pferred to judicial organs for handling.

Thoroughly eradicate the "soil" of accounting information distortion, and ensure the authenticity and integrity of accounting information quality.

It is the key to improve the quality of accounting information that accountants improve their quality, take good faith as the basis, abide by the rules and regulations, seek truth from facts and do not make false accounts. Accounting information is a common international business language. All kinds of economic businesses have to pass the "gateway" of accounting. Accounting is the key to improving the quality of accounting information.

Many banks have gone to the brink of collapse and even become bankrupt. An important reason is that they have lost the pursuit of real accounting information.

就會(huì)計(jì)方面來說，一是要提高政治業(yè)務(wù)素質(zhì)，認(rèn)真學(xué)習(xí)并堅(jiān)決貫徹執(zhí)行黨和國家的方針政策，堅(jiān)定正確的政治方向，遵守職業(yè)道德，熟悉《會(huì)計(jì)法》、《會(huì)計(jì)準(zhǔn)則》以及《會(huì)計(jì)核算制度》，尤其要對(duì)變化了的規(guī)定、新的規(guī)定吃透精神，正確使用，為提高會(huì)計(jì)信息質(zhì)量提供政治業(yè)務(wù)保證；二是從法規(guī)上明確授予會(huì)計(jì)人員獨(dú)立行使職權(quán)的職能，現(xiàn)在許多會(huì)計(jì)人員面對(duì)指使難以抵擋，沒有起到“閘門”作用，關(guān)鍵是會(huì)計(jì)人員不獨(dú)立行使職權(quán)，為此要在法規(guī)上確立獨(dú)立行使職權(quán)，不受任何干涉的規(guī)定，為提高會(huì)計(jì)信息質(zhì)量提供組織保證；三是以誠信為本，實(shí)事求是，正確使用會(huì)計(jì)科目，依法編制會(huì)計(jì)憑證，完整登記會(huì)計(jì)帳簿，如實(shí)編報(bào)會(huì)計(jì)報(bào)表，真實(shí)地反映各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)情況，自覺抵制各種違規(guī)行為，不搞假數(shù)字、假報(bào)表、假帳簿，為提高會(huì)計(jì)信息質(zhì)量提供執(zhí)行保證；四是

For those who do not comply with the law and knowingly violate the law, they must deal with them strictly and strictly. The law enforcement must be strict and the law must be investigated. At the same time, accounting responsibilities should be drawn up in the accounting link, and the corresponding accounting accountability system should be worked out and implemented, so as to provide guarantee for improving the quality of accounting information.

The reform of the internal operation mode of the company is to reduce the level link as a means. It is an important measure to improve the quality of accounting information by making a number of checks and numbers, checking the data and sharing data and implementing the appointment system of the accountant responsible person.

一是以科技為依據(jù)，減少上報(bào)層次，減少上報(bào)環(huán)節(jié)，使層層不能改數(shù)，按會(huì)計(jì)總帳的本來面貌反映；二是涉及到會(huì)計(jì)核算方面的規(guī)定，必須由會(huì)計(jì)部門一家來出臺(tái)政策，做到規(guī)定的統(tǒng)一性和銜接性；上報(bào)的數(shù)據(jù)，要以會(huì)計(jì)總帳為準(zhǔn)，并嚴(yán)格按照一、二級(jí)科目由一家上傳，不能滿足業(yè)務(wù)需求的統(tǒng)計(jì)數(shù)據(jù)，在總數(shù)必須與總帳核對(duì)一致后，分項(xiàng)數(shù)據(jù)根據(jù)實(shí)際需要上報(bào)；三是實(shí)現(xiàn)城市綜合網(wǎng)系統(tǒng)的會(huì)計(jì)信息共享，并逐步做到上級(jí)行能隨時(shí)看到下級(jí)行會(huì)計(jì)核算系統(tǒng)的數(shù)據(jù)，向無紙化方向邁進(jìn)；四是實(shí)行會(huì)計(jì)負(fù)責(zé)人委派制，會(huì)計(jì)負(fù)責(zé)人不受本機(jī)構(gòu)的領(lǐng)導(dǎo)，受上級(jí)行的領(lǐng)導(dǎo)，營造一個(gè)會(huì)計(jì)人員獨(dú)立行使職權(quán)的管理模式，只對(duì)會(huì)計(jì)法規(guī)制度負(fù)責(zé)，確保會(huì)計(jì)信息質(zhì)量的提高。

The external environment is based on the purification of the social atmosphere, the improvement of laws and regulations, and the support of its exercise of authority are the indispensable external conditions for improving the quality of accounting information. There are also profound and complex social reasons for the quality of accounting information.

Therefore, it is necessary to eradication the social environment and create a good external environment for improving the quality of accounting information.

First of all, we must crack down on unhealthy practices in society. Local officials should strengthen financial awareness, grasp financial laws and regulations, and not force the CCB to issue stability and solidarity loans, pay wages and loans to enterprises and implement non compliant debt relief and debt reduction, etc., so as to make accounting difficult to handle and affect the quality of accounting information.

Secondly, with the change and development of the social and economic environment, the regulation and system should be perfected in time, and it can make it operable as much as possible so that it can reflect the economic business more truly and accurately. At the same time, the "flexibility" of the accounting treatment should be reduced and the "rigid" constraint is made to improve the quality of accounting information.

Finally, an atmosphere for supporting accountants to exercise their functions and powers is formed, which does not cause the pfer of accounts, the adjustment of tables, the adjustment of numbers, and the maintenance of the authority and seriousness of accounting information quality. It makes "Accounting Informationization" and becomes the main source of information and basis for the decision of the Construction Bank. It becomes the basis for decision-making of creditors and investors, and serves as the basis for national macro-control and serves the development of social economy.