發(fā)布時間：2018-05-27 13:44

  本文選題：資金清算系統(tǒng) + 系統(tǒng)功能��； 參考：《吉林大學(xué)》2012年碩士論文

【摘要】：隨著中國郵政儲蓄銀行的不斷發(fā)展壯大，業(yè)務(wù)品種逐步更新，社會金融服務(wù)功能逐漸完善，逐步實(shí)現(xiàn)“在城市以批發(fā)業(yè)務(wù)為主、兼營零售業(yè)務(wù)和中間業(yè)務(wù)，在農(nóng)村以零售業(yè)務(wù)和中間業(yè)務(wù)為主，形成具有鮮明特色的業(yè)務(wù)體系”的市場定位目標(biāo)。在發(fā)展的道路上，郵儲銀行逐漸面臨發(fā)展與管理的雙重壓力，既要堅(jiān)持不懈的保證鞏固業(yè)務(wù)發(fā)展經(jīng)營果實(shí)，又要提高經(jīng)營管理水平，完善內(nèi)部控制建設(shè)，保證業(yè)務(wù)發(fā)展的后方穩(wěn)定，需要結(jié)合自己的自身實(shí)際，逐步針對銀行內(nèi)部控制中的各項(xiàng)漏洞及不足，進(jìn)行系統(tǒng)的、徹底的改革，以現(xiàn)代化商業(yè)銀行管理模式為最終發(fā)展目標(biāo)，汲取其他商業(yè)銀行管理經(jīng)驗(yàn)，實(shí)現(xiàn)郵儲銀行的快速轉(zhuǎn)型。 在內(nèi)部控制各項(xiàng)風(fēng)險(xiǎn)環(huán)節(jié)中，會計(jì)內(nèi)控改革成為重中之重，作為銀行風(fēng)險(xiǎn)管理的大后方，郵儲銀行原有會計(jì)信息管理系統(tǒng)較為分散，無統(tǒng)一集中的會計(jì)信息清算處理平臺，會計(jì)核算基本依托各業(yè)務(wù)系統(tǒng)進(jìn)行，較為分散，并且缺乏專業(yè)性，會計(jì)人員操作量較大，手工清分及并表工作較多，系統(tǒng)間的內(nèi)部對賬較為復(fù)雜，以上情況導(dǎo)致目前銀行會計(jì)管理工作存在較大操作風(fēng)險(xiǎn)，對外支付結(jié)算能力較弱，客戶維護(hù)較為困難，降低了銀行新業(yè)務(wù)的拓展能力，并且存在重大內(nèi)部控制風(fēng)險(xiǎn)隱患。本文針對中國郵政儲蓄銀行會計(jì)信息系統(tǒng)建設(shè)情況，通過介紹新建立的資金清算系統(tǒng)開發(fā)目標(biāo)及過程，明確新會計(jì)信息系統(tǒng)建設(shè)的總體情況；通過對資金清算系統(tǒng)公共管理子系統(tǒng)、資金調(diào)撥及結(jié)算子系統(tǒng)、流水預(yù)處理子系統(tǒng)和現(xiàn)金及重要單證子系統(tǒng)的功能及用途的介紹，比照原有會計(jì)新信息系統(tǒng)下的會計(jì)業(yè)務(wù)流程及管理模式，重點(diǎn)分析了本次會計(jì)信息系統(tǒng)改革，對郵儲銀行賬務(wù)核算模式、業(yè)務(wù)審批流程、資金結(jié)算流程、貸款業(yè)務(wù)管理模式等會計(jì)內(nèi)部控制重要部位產(chǎn)生的重大的、顛覆性的影響。 本文提出了資金清算系統(tǒng)從流程控制和模式控制方面，大大改善了郵儲銀行會計(jì)內(nèi)部控制情況；結(jié)合中國郵政儲蓄銀行會計(jì)管理工作實(shí)際情況，提出借會計(jì)信息系統(tǒng)建設(shè)契機(jī)，大力推行郵儲銀行會計(jì)業(yè)務(wù)扁平化、集中化管理，實(shí)現(xiàn)相關(guān)業(yè)務(wù)集中處理，會計(jì)相關(guān)業(yè)務(wù)外包管理等，加強(qiáng)操作風(fēng)險(xiǎn)管理，實(shí)現(xiàn)業(yè)務(wù)流程再造，，使中國郵做政儲蓄銀行會計(jì)內(nèi)部控制向現(xiàn)代化商業(yè)銀行管理模式轉(zhuǎn)型，全面提高郵儲銀行市場競爭力，實(shí)現(xiàn)郵政金融業(yè)務(wù)的再發(fā)展。
[Abstract]:With the continuous development and expansion of China postal savings bank, the business variety is gradually updated and the function of social and financial services is gradually perfected, and the market positioning of "wholesale business in cities, retail business and intermediate business, retail business and intermediate business in rural areas, form a distinct business system" On the road of development, the postal savings bank is faced with the double pressure of development and management. It is not only to unremittingly guarantee the fruit of business development and management, but also to improve the management level, improve the internal control construction, ensure the rear stability of the business development, and meet its own reality, and gradually aim at the internal control of the bank. Various loopholes and deficiencies, systematic and thorough reform, taking the modern commercial bank management model as the ultimate goal, drawing on the management experience of other commercial banks, and realizing the rapid transformation of the postal savings bank.
In the internal control of various risk links, the reform of accounting internal control has become the most important. As the rear of the bank risk management, the original accounting information management system of the postal savings bank is more scattered, and there is no unified centralized accounting information clearing processing platform. Accounting is basically based on various business systems, which are relatively scattered and lack of professionalism. With the large amount of operation, manual clearing and table work, the internal reconciliation between the system is more complicated. The above situation leads to the present bank accounting management work risk, the ability to pay and settlement is weak, the maintenance of the customer is more difficult, the expansion ability of the new bank business is reduced, and there is a major internal control wind. In view of the construction of the accounting information system of China postal savings bank, this paper makes clear the overall situation of the construction of the new accounting information system by introducing the development target and process of the newly established funds clearing system; through the public management subsystem of the fund clearing system, the fund allocation and settlement subsystem, the water Preprocessing Subsystem and the flow Preprocessing Subsystem. The introduction of the functions and uses of the cash and important documents subsystem, based on the accounting business process and management mode under the original new accounting information system, focuses on the analysis of the reform of this accounting information system, and the internal control of the accounting model, the process of examination and approval, the flow of funds, the management mode of the loan business and so on. The important, subversive effect of the position.
This paper puts forward that the fund clearing system has greatly improved the internal control of the post storage bank accounting from the aspects of process control and mode control, and combined with the actual situation of the accounting management work of China postal savings bank, it puts forward the opportunity to borrow the accounting information system, and vigorously promote the flat and centralized management of the postal savings bank's accounting business. Business centralized management, accounting related outsourcing management and so on, strengthen the operation risk management, realize the business process reengineering, make China post the internal control of the accounting of the political and savings bank to the modern commercial bank management mode, improve the market competitiveness of the postal savings bank comprehensively, and realize the redevelopment of the postal and financial business.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F830.42;F232

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