Information Flow Management And Risk Aversion In Accounting

At present, the role of financial industry, especially banks, plays a more and more important role in the social economy. The service of banks extends to every corner of life.

From the perspective of internal operation and management, the banking business is ultimately reflected in accounting information.

In the deepening of information technology, especially in the increasingly operating environment of financial electronization, how to deepen the management of accounting information under mature information technology and how to effectively avoid the risk of accounting under mature information technology is an important topic.

Following this trend, Huaxia Bank has developed a new comprehensive business system and formulated a series of management measures to avoid business system risks and accounting risks.

First, accounting information flow management is an urgent need for financial enterprises to strengthen internal and enhance core competitiveness.

The development of contemporary management science endows information with a deeper and broader meaning. Information is not only synonymous with information, but also penetrates into the whole process of social management movement.

Modern management has integrated information and forms a special form of information movement, that is, information flow of management system.

In the management system, there are always two kinds of "flow", one is logistics, and the other is information flow. The two is information flow.

Logistics is the primary movement of management activities, and information flow is accompanied by logistics. It guides the logistics to move regularly, so as to achieve the optimal state.

Logistics is the process of importing resources, processing and processing resources, and changing the form and nature of products in the system.

In the process of resource processing and pformation in the system, and eventually forming products, a large amount of information, such as plans, documents, drawings and process design, forms information flow.

For financial enterprises, logistics can be understood as teller receiving orders to receive various settlement businesses. Customer managers conduct credit investigation, industry analysis, product analysis, provide personal financial services, personal loans, accept all kinds of service applications of enterprises and individuals on the Internet, then register accounts on the accounting processing system, register room information in the loan system, carry out data exchange and accounting treatment on the Internet, and finally complete the service to guest rooms.

Information flow is the accounting recognition, measurement, recording and reporting based on the original accounting information such as guest room data and bank internal accounting information, that is, providing various banking business information generated in the process of financial product services based on native data.

In all business information flows, accounting information can be regarded as the most basic information source. Almost all the services provided are reflected in the internal and external accounting system.

It is the basic data of the accounting statement system and various statistical systems. It is the basis for decision-making of the enterprise's exhibition strategy and internal management. It is the cornerstone for enterprises to improve their core competitiveness.

This puts forward higher requirements for the accounting processing system. Financial enterprises almost recognize this at the same time, and spare no effort to update the version of the accounting core system.

The new comprehensive business system developed by Huaxia Bank has upgraded its version on the basis of its original business system and has been widely used in the whole industry. It has friendly man-machine interface, and designed a clear and easy to understand interface according to the type of business, minimizing manual operation in the design of human-machine function.

The tellers only need to record the information of the customers after they are recorded. The accounting processing matters are automatically processed by the computer. Some special matters such as the collection of receivable and payable items, the automatic pfer of time deposits and the calculation of interest on loans, etc., are designed automatically by the comprehensive business system according to the customers' data and processed automatically according to the prescribed accounting treatment methods.

Based on the integrated business system, the MIS system and other statistical systems and management systems are designed.

Huaxia bank makes use of the integrated business system to make the accounting method of the whole bank unified, the accounting measurement caliber unified, the compilation of accounting statements and the rules of accounting statistics, so as to ensure the quality of accounting, effectively control and manage the accounting information flow, ensure the authenticity and legality of accounting information, and seize the key of accounting management and the core of enterprise internal management.

Two, the important carrier of collecting and recording accounting information flow is the accounting core processing system, and its immobilization makes the focus of accounting risk change.

Accounting is the process of accounting and supervising unit economic activities by means of monetary units.

Accounting requirements, according to the actual economic and business matters, accounting, accounting documents, accounting books, accounting system, the accounting process, all accounting documents, accounting books, the preparation of financial accounting reports process, through manual records, calculation and measurement, accounting risk exists in every accounting link, possible risks such as: alteration of original vouchers and bookkeeping vouchers, misuse of accounting subjects, record errors, calculation errors, calculation of interest rate calculation error, interest calculation error, summary of accounting information is wrong, through the accrued interest payable and other receivables to adjust the profit of the project, artificially whitewash the accounting statements, and so on.

Accounting risk points and internal control points are everywhere, requiring accounting practitioners to have a comprehensive grasp of the accounting process from the receipt of the original vouchers to the registration books, the accounting process of collecting the accounting statements, and the relationship between the accounting books and the books. Manual work reduces work efficiency, increases labor intensity, and increases the difficulty of accounting supervision and inspection. The control of accounting risks runs through every link of accounting.

Accounting is developed from manual operation, accounting computerization to accounting computerization. Today, the division of labor between people and machines has been changing. From manual registration to computer processing, some accounting businesses have developed to deal with most or even all businesses. The focus of accounting risk points and internal control points has changed.

The comprehensive business system of Huaxia Bank reflects this change.

The system has achieved the goal of accounting for the integration of foreign currency and foreign currency. Both foreign and foreign currency use the same operation interface to deal with the deposit and loan business of units and individuals, issue reconciliation bank draft, cashier's check and check business, issue and pay treasury bonds, handle discount and discount, and pfer bank accounts.

Collection and payment, national general deposit and national electronic exchange.

At the same time, a large number of computer automatic processing functions have been realized, and the automatic handling of interest has been realized. Periodic doctoral degrees are automatically pferred to the clients according to the requirements of the guest rooms, automatic calculation of interest accumulated numbers, automatic batch entry of city exchange bills, integration of enterprise agreement deposits and demand deposit accounts, household interest bearing, automatic pfer, automatic settlement of national general deposit and electronic exchange funds, and so on. Almost all businesses can be processed in integrated business system.

After receiving the order, the tellers will review the elements according to the regulations. After the entry of the required elements, the computer automatically registers the general ledger and the subsidiary ledger, which covers the off balance sheet items, and automatically registers the accounts outside the table. According to the prompts, the relevant bookkeeping vouchers will be put to the printer and the accounting vouchers can be printed automatically.

In terms of design, the integrated business system can minimize manual operation, register accounts in a more settled manner, fully consider the function mode of accounting books, tables, and query and print functions, and output all bookkeeping vouchers, accounting statements, expense register books, important blank vouchers registers and so on according to the requirements of accounting internal control system.

The integrated business system will fix the accounting process format. The teller can automatically manage accounts and print the accounting vouchers and account sheets automatically after the elements are input.

Getting rid of complicated manual work and accompanying with the deepening of accounting computerization are the focus shift of accounting risk points and internal control points.

The risk of manual accounting is reduced effectively, the accounting processing process is improved, accounting quality is improved, and the accuracy and authenticity of calculation, record, exchange, and out of the table are improved. Meanwhile, the accounting risk has new characteristics. First, the software design of computer accounting processing is scientific and forward-looking, and the system runs with stability and reliability.

The operation interface is humanized and operable; two, there may be misoperation or irregularities in the check and entry of tellers.

How to adapt to the requirements of the development of financial computerization, effectively improve the level of computerized accounting, seize the internal control points and avoid accounting risks, should be the meaning of strengthening internal management and prudent management.

Three, strengthen the management of accounting information flow, deepen internal control, and take effective measures to avoid risks.

"The general meaning of control is to control the system's output by adjusting the input conditions of the system and making it conform to the purpose of management, by adjusting the input conditions of the system."

"The meaning of management control function in modern sense emphasizes human centered management, including the management of material resources in the organization, the different management objects, and the different methods and means employed."

For financial enterprises, accounting internal control is an important part of internal management of financial enterprises. Deepening internal control of accounting, strengthening management of accounting information flow and taking corresponding measures to avoid risks are embodied in the design and development of the core system of accounting accounting; two, it is embodied in the control and management of human beings.

The design of the accounting core processing system is the foundation for strengthening the management of accounting information flow and avoiding risks.

In order to achieve the established management objectives, the Huaxia Bank integrated business system has refined the internal control system of accounting, clarified the responsibilities of accounting positions, made the accounting matters authorized to be specific, and the accounting process has been immobilized. In the development of the system, we must pay close attention to the current accounting system and management in accordance with the principles of practicality, advanced nature and user orientation.

In recent years, the accounting law and financial enterprise accounting system, which have been revised in recent years, are becoming more and more important to the quality of accounting information of financial enterprises. Huaxia Bank has fully considered the characteristics of financial industry and the characteristics of financial enterprises accounting before developing the system, and put forward the business requirements that are in line with industry characteristics and professional characteristics, with advanced and practical features.

1. handle the business in the form of teller, which can satisfy the labor combination form of integrated teller and non comprehensive teller.

2. foreign currency deposit and lending rates have been liberalized. Interest rate liberalization has been accelerated. In the system, the foreign currency deposit and lending rates are designed to be open. When the tellers accept the business, they enter the data according to the real interest rate. The interest rate of the RMB business is designed to be semi open, and the interest rate of the terminal business processing terminal is not adjustable, but the sub center is adjustable.

3. the accounting process for most businesses, such as settlement business, interest payable on time deposits, interest accruals for interest bearing days, interest rate calculation and so on, is closed.

Therefore, the system not only embodies strong practicability, but also reduces the risk of accounting process because most accounting operations are closed.

It is an effective way to enhance the management of accounting information flow and avoid risks by strengthening supervision in advance, supervision in matters and supervision afterwards.

In order to strengthen the supervision, supervision and supervision of the accounting business handled by the tellers, the system must go ahead, distinguish responsibilities, clarify responsibilities and strengthen internal checks and balances.

First of all, Huaxia Bank has compiled the "comprehensive operation system operation manual", clearly stipulating the user's code and usage regulations, and formulating the relevant provisions of the accounting system for the comprehensive business system, defining the responsibilities of the business positions, and setting up the three level operation teller according to the accounting internal control management requirements.

1. business supervisor level, handle authorization business, important voucher lead into and teller use, inquire business.

2. teller class, handling daily accounting business.

In the 3. case, the supervisors should review the electronic remittance and supervise the accounting affairs.

Secondly, the authorization matters of the business processing system should be defined. Based on the internal control of accounting, the scope and content of the authorization of accounting business should be refined, the authorized level should be subdivided and the authority of authorization should be clearly defined, and the detailed rules for authorization inspection and supervision afterwards were stipulated.

Thirdly, we should clarify the contents of supervision in accounting affairs, and supervise the accounting business entered by the tellers in real time.

Finally, in order to ensure the safe operation of accounting activities and the identity authentication management of tellers, tellers must use the integrated business system to handle business within the stipulated business scope, and can not go beyond the right to handle business.

By adopting a series of measures, such as strengthening supervision in advance, supervising in matters and supervising afterwards, we should strengthen the management of accounting information flow, deepen internal control and avoid accounting risks.