商业银行会计控制的新思路——基于业务流程控制的视角

The New Idea of Commercial Bank Accounting Control——From the Business Process Perspective

商业银行是以经营金融资产和负债为对象的特殊企业。作为特殊企业的商业银行具有信用中介、支付中介、信用创造、金融服务和调节经济等职能,在整个国民经济中起着举足轻重的作用,而商业银行会计是实现银行所有业务的基础,因此商业银行的内部控制尤其是会计控制显得尤为重要。结合国有商业银行的具体业务流程,分析商业银行会计控制的现状及存在的问题,提出基于业务流程的会计控制的新思路。

Commercial bank is the unique company which manages financial assets and liabilities. Commercial bank, as a unique company, has the function of credit intermediary, payment intermediary, credit ereation, financial service and economy regulation. The commercial bank plays a decisive role in the whole national economy. Because accounting is the base of all the business process of the commercial bank, internal control of the commercial bank especially the accounting control is particularly of vital importance. In this paper, the specific business process of the state -owned commercial banks are used to analyze the current situation and existing problems of the commercial bank accounting control, and new ideas of accounting control from the business process perspective is put forward.