What is the application subject of the accounting settlement risk early warning system?

The application subject is "enterprise". The accounting and settlement risk early warning system is a risk control system that uses timely digital management methods and is based on the company's financial statements, business plans and other relevant accounting materials to provide early warning for the company's assets and liabilities. Its application The main body is the enterprise, which can help the enterprise reduce potential losses. It is a very useful early warning system.

The operating environment of this tutorial: Windows 7 system, Dell G3 computer.

Accounting settlement risk refers to changes in the asset values ​​of the parent company and subsidiaries during accounting settlement due to exchange rate changes.

The accounting settlement risk early warning system is a risk control system, which uses timely digital management methods and is based on the company's financial statements, business plans and other relevant accounting materials. It provides early warning of assets and liabilities, etc. The main body of its application is the enterprise, which can help enterprises reduce potential losses and is a very useful early warning system.

At present, the accounting and settlement major not only covers the systems and accounting management of the three original professional businesses of accounting, cashiering, and savings, but also includes bank cards, international business, and credit The nature of other professional business accounting such as business and electronic banking determines that certain risks inevitably exist in the business operation process. This is mainly reflected in the following two aspects.

Risk Point 1: Important Personnel Risk

Including grassroots responsible persons, business supervisors, and personnel in important positions.

Responsible person at the grassroots level: Grassroots banks are not only the main frontier for business development, but also the birthplace of business risk points. If supervision is unfavorable, they are most likely to become the "soil" that breeds crime. The heads of some grassroots institutions not only combine people, power and property, but also pursue business development and operational efficiency one-sidedly, without paying attention to building a self-prevention and self-restraint mechanism. It is inevitable that they will instruct business personnel to violate regulations. Operations, or taking advantage of one's position to "steal and steal". Grassroots employees lack principles and do not dare to resist or expose the leaders' illegal and disciplinary behavior, but blindly obey. This creates a vacuum zone where the "top leaders" have no control. Analysis of economic cases in recent years shows that many of them are committed by persons in charge of grassroots banks. Since 2004, among the eight financial cases worth more than one million yuan that occurred in various financial institutions in Heilongjiang Province, seven of the perpetrators were grassroots responsible persons or supervisors.

Business supervisor: He is not only the executor and supervisor of various systems, but also the reviewer and authorizer of important business. He is the first important barrier to prevent operational risks and the basis of internal control management. Therefore, if the authorization of major business matters by business managers is a formality, management is relaxed, and supervision is insufficient, a "vacuum zone" will be formed in the business links, and it is precisely these "vacuum zones" that are the birthplace of cases. Judging from the modus operandi of some cases, the traces of committing crimes are obvious and the techniques are simple, but they are often successful. An important reason is that individual business managers have a weak sense of the system, or use their own work authority to operate in violation of regulations or ignore violations. In addition, with the continuous development of business and the deepening of accounting integration, the role of business supervisors at business outlets continues to increase. When the efforts and returns are disproportionate, the professionalism of individual supervisors will gradually decline, and the work quality will gradually decline. If you have a weak sense of responsibility and take chances with your work, psychological imbalance will lead to extreme behaviors. In many cases, the persons involved have direct relationships with business managers.

Personnel in important positions: In recent years, affected by the personnel reform and salary system reform of attrition and diversion, employees have been under great pressure in terms of thought and spirit. In particular, the contradiction between work pressure and income has further affected employees. The development of work enthusiasm. The interference of bad social trends, coupled with the weak institutional concepts and risk awareness and weak will of individual employees, often cannot withstand the temptation of money and materials, cause ideological fluctuations, and commit criminal acts that are harmful to the bank and the national interests. .

Risk Point 2: Risks in important business links

Including blank important vouchers, teller authority cards, large-amount and same-day offset and counter-transaction business, loss report business, door-to-door business There are certain risks in important business links such as payment collection and bill discounting.

1. Some blank important vouchers, cards, etc. are still outside the voucher element management system. For example, agency business vouchers, money-link cards, and some foreign exchange business vouchers have not been fully integrated into the voucher element management system. They still need to be checked and calculated manually, which can easily lead to certain problems. risks.

2. Teller authorization card: Due to the control of the system operation limit and the large number of authorized businesses, it is inevitable that teller authorization cards will not be managed and used properly. For example, if one's authorization card is handed over to others for use and safekeeping, people will be in trouble. Check out the checkout and sign-out screen, lock the cash box, and fail to perform necessary checks when authorizing.

3. Large amounts, anti-trading and special business: Some unscrupulous employees take advantage of loopholes in the system and system procedures. Making "articles" on large-amount deposits, withdrawals, counter transactions and some special businesses makes this type of business hidden in risks. Some tellers and supervisors play "sideline" in business processing and system implementation. For example, when handling long-distance remittance or transfer business for customers, according to the system regulations, the withdrawal business must be handled first, and then the deposit business. In order to solve the problem of having no inventory and not wanting to apply for allocation, outlets often leave an empty sum in the machine and transfer it to the machine. Client funds are remitted, and then the empty business is disposed of using counter transactions. In the long run, there are bound to be risks.

4． Loss reporting business: Mainly for personal business. For loss reporting procedures such as deposit certificates and passwords, document verification and cancellation business, it is easy to cause economic disputes or create hidden dangers. For example, when reporting a password loss, the system requires that the password can be reset and unblocked after seven days of reporting the loss. However, since the system does not have hard control, there is a problem that the password can still be reset on the same day.

5. Door-to-door collections: Criminals mainly use door-to-door collections to be deposited into the account in a timely manner, and to withhold and embezzle corporate deposits.

Risk point three: The pace of accounting integration reform is out of sync with business development

Mainly because as the process of accounting integration reform accelerates, some business management and operations cannot keep up with the pace of reform.

1. Daytime treasury management: According to the requirements of cashier work, the daily treasury of the outlet must have regular, deputy and backup treasury clerks to manage the entry and exit of money and the handover and allocation of money by tellers every day. However, currently all business outlets have After being transformed into a comprehensive business outlet, the tellers at the outlet no longer meet the above-mentioned staffing requirements. The savings management requirements are: the daily treasury management of a single outlet is a mobile treasury for savings, and the person in charge of the outlet or the director of the office is also responsible for the responsibilities of the treasury staff. There is no need to equip a full-time treasury clerk to issue a 99999 cash box. Therefore, after the integration of accounting management, when the relevant comprehensive system requirements are not clearly and uniformly stipulated, there will be different basis and standards for the execution of the same business. Which regulations should be implemented will bring problems to managers and operators. A certain degree of difficulty of work.

2. Authorization card management: According to the requirements of the authorization card management regulations, teller authorization cards are treated as important seal management. Therefore, the permission card should be used and kept by dedicated personnel. However, for outlets with a review system, if the accounting teller has been the review teller for more than three days, the authorization card must be modified to the status of being activated, and the two persons must be sealed and stored in the warehouse, which does not meet the requirements for dedicated use and dedicated custody.

Risk point 4: Post-event supervision and early warning risk

The main reason is that the post-event supervision and early warning system lags behind and cannot effectively supervise the front-end business and provide risk early warning in a timely and comprehensive manner .

1. Supervision of large-amount customer deposits: According to the People's Bank of China's requirements for customer deposits, a real-name deposit system must be implemented. The post-event supervision system program only requires the registration of certificate numbers for large deposits, and does not control the authenticity and validity of the certificate numbers. Therefore, it is impossible to accurately judge the correctness of the front-end business.

2. Supervision of settlement account opening: According to the regulations on the management of RMB settlement accounts: checks for sale can be processed for external payments three days after the account is opened. However, the post-event supervision system does not control this. If the front-end business personnel fail to implement the above regulations, the post-event personnel will not be able to supervise it.

3． Account name of the collection and payment unit: When supervising the business, the system only prompts the account number of the business, but does not prompt the account name of the business, causing the supervisor to be unable to check whether the account number and account name match, and comprehensive supervision cannot be achieved.

4． Supervisor password: The teller operation password must be changed from time to time. The front desk teller password has been automatically controlled by the system. After expiration, the system prompts the teller to change it. However, the supervisor password system does not perform any control afterwards, and the machine does not do it after expiration. Any tips.

5. Incomplete risk warning: The risk warning system does not fully monitor some important businesses and important matters. For example, the monitoring content of some important business transactions is not comprehensive, and the accounting management data of important accounts is not comprehensive, etc., which prevents supervisory personnel from monitoring abnormal situations in a timely manner.

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