our country should take management of commercial bank accounting and accountant control seriously

OURCOUNTRYSHOULDTAKEMANAGEMENTOFCOMMERCIALBANKACCOUNTINGANDACCOUNTANTCONTROLSERIOUSLYONE,OFTHEPROBLEMPUTFORWARDCHANGEINFIRMLYASARESULTOFMANAGEMENTOFBUSINESSACCOUNTINGOFCOMMERCIALBANKACCOUNTANTANDACCOUNTANTPILOTINLASTFEWYEARS,CREATENEWSOFCOMMERCIALBANKACCOUNTANTLACKFIDELITY,ANDPRODUCEDASERIESOFCASESTHEECONOMICCASETHATOURCOUNTRYCOMMERCIALBANKPRODUCESSINCE2000ITSNUMBERISCALENDARYEARCOMESRARE,ALSOBESHOCKING2000,NATIONALAUDITARRANGEORGANIZEDHEADOFFICESOFPAIROFCHINESEAGRICULTUREBANKTOREACHITSSUBBRANCHOFABANKOFCLASSOF526BRANCHOF9PROVINCIALBRANCH,CLASSOF97GROUNDCITY,COUNTIES1999YEARCAPITALFUNDISINDEBTEDTHEAUDITTHATREACHSSITUATIONOFAUTHENTICITYOFINCREASEANDDECREASE,LAWFULSEXANDBENEFIT,DISCOVEROFALLKINDSEXPERIENCETODISRELISHGUILTYCLEW33CASES,EXPERIENCERECORDAMOUNTAMOUNTSTO1438BILLIONYUANAUDITARRANGEREACHED150MANYBRANCHESTO7HEADOFFICEOFBANKOFCHINA,PROVINCIALBRANCH20012000YEARCAPITALFUNDISINDEBTEDTHEAUDITTHATREACHSINCREASEANDDECREASE,DISCOVERBIGCASEWANTSCASE22,EXPERIENCERECORDAMOUNT27BILLIONRMB,EXPERIENCECASEPERSONNEL35PEOPLE2002,AUDITARRANGEBUILDSABANKTOCHINABRANCHOF20ONECLASSANDDIRECTLYUNDERBRANCH,BANKOFCHINESEAGRICULTUREDEVELOPMENTREACHSHIS2000MANYBRANCHESHAVEAUDIT,FISHISSUSPECTEDOFCLEWOFECONOMICCRIMECASE51,EXPERIENCECASEPERSONNEL74PEOPLE,EXPERIENCERECORDAMOUNT2274BILLIONYUANTHECAPITALFUNDTHATAUDITARRANGEREACHED21SUBSIDIARYBANKTOHEADOFFICEOFINDUSTRIALANDCOMMERCIALBANKOFCHINA2003ISINDEBTEDTHEAUDITTHATREACHSINCREASEANDDECREASEDISCOVERSCLEWOFOFALLKINDSCASE30CASES,EXPERIENCERECORDAMOUNT69BILLIONYUANSEEAUDITOFPASTYEARSOFNATIONALAUDITARRANGEREPORTSINJANUARY2005BANKOFCHINASOMESUBBRANCHOFABANK600MILLIONDEPOSITISWHIRLEDBYMYSTERYTHISCASEINVOLVESAMOUNTTOALREADYEXCEEDED1BILLIONRMBSILVERCOLOREDRECENTLYINSPECTTURNSAROUNDFIRSTWILLMEDIUMTHISCASEISQUALITATIVEFOR“AMOUNTOFCASEEXPERIENCERECORDISHUGE,THECLUEISVERYABOMINABLE,THELOSSISMORESEVERE,EXPOSEANINTERIOROFPARTIALCOMMERCIALBANKTOMANAGEFLABBY,HAVEANORDERNOTABIDE,VIOLATETHERULESANDREGULATIONSNOTINVESTIGATE,PUNISHMENTISLAXWAITFORALOTOFPROBLEM“COMMERCIALBANKSOFTHESEOURCOUNTRYOFDIGITALITSERVESTOSHOWAREINABOVEBUSINESSACCOUNTINGOFACCOUNTANTOFTHEEXISTENCEINITSFOUNDATIONJOBISNOTCLOSE,ACCOUNTINGMANAGEMENTISNOTRIGOROUS,THEACCOUNTANTCONTROLSNOTCAPABLESTATE,ITSEXPRESSIONHASTHEFOLLOWINGSIDESINFORMATIONOFDISORDEROFORDEROFWORKOFWEAKNESSOFACCOUNTANTFOUNDATIONJOB,ACCOUNTING,ACCOUNTANTISLACKFIDELITYWAIT,ALTHOUGHTHESEPROBLEMSALREADYWERECAUSEDSUPERINTENDENCYBRANCHANDINSIDETHEWIDESPREADATTENTIONTHATDOMINATESABRANCH,BUTFROMATPRESENTJOBOFACCOUNTANTBUSINESSACCOUNTINGLOOKS,STILLDIFFERLEVELLANDISEXISTINGACCOUNTANTFOUNDATIONBUSINESSACCOUNTINGISNONSTANDARD,ACCOUNTANTBUSINESSACCOUNTINGISNOTACCURATE,DETAILCLASSIFICATIONBUSINESSACCOUNTINGANDTOTALCLASSIFICATIONBUSINESSACCOUNTINGNOTCONFORMTO,ZHANGMONEYNOTSAGREEWITH,ZHANGBYNOTAGREEWITH,ZHANGISOCCUPIEDNOTAGREEWITH,ZHANGFACTNOTSAGREEWITH,ZHANGEXPRESSESTHEISSUETHATNOTAGREEWITHBANKACCOUNTANTCOURSEISUSEDINCORRECT,BUSINESSACCOUNTINGOFBANKOPERATIONRESULTISTRUTHLESS,TARGETPROFITFLEXIBILITYISBIG,MANAGEOUTSIDEZHANG,HOLDBACKPROFIT,EMPTYTOLISTCOST,ILLICITTOSETSMALLEXCHEQUERTOWAITVIOLATECOMPASSESTHEPHENOMENONTHATVIOLATEDISCIPLINESTILLEXISTSACCOUNTINGMANAGEMENTDOESNOTREACHTHEDESIGNATEDPOSITION,THEACCOUNTANTCOMMANDSBENOLONGERINFORCEACCOUNTINGPERSONNELHASANORDERINACCOUNTANTOPERATIONNOTABIDE,DISOBEYASYSTEMTOSETCONDUCTIONACCOUNTANTBUSINESS,ACCOUNTANTPOSTSETTINGISCARRIEDOUTNOTSTRICTLY“MUTUALANDDIVERSIONARY,MUTUALMAKEJUDGE“PRINCIPLE,PUTINSKILLCLEARPHENOMENONACCOUNTANTREPORTCALCULATESCHANGEASYSTEMTOCARRYOUTLACKOFPOWER,OPERATORATTRIBUTIVEINSTALLSADISORDER,COMPUTERSECURINGRULESDIDNOTGETVERYGOODEXECUTION,INCOMPUTERDOSTHWITHOUTAUTHORIZATIONDELETESDEPOSITTORECORDDEPOSITISRECORDED“SAY“CUTOUTWITHRESPECTTOCUTOUT,ENTERCOMPUTEROPERATINGSYSTEMWITHOTHERCODE,DELETEDEPOSITBUSINESSRECORD,EMBEZZLEMENTDEPOSITISONESELFHAVEACCOUNTANTBUSINESSACCOUNTINGANDOPERATIONSYSTEMSETTINGARENONSTANDARD,DONOTACCORDWITHACCOUNTANTBUSINESSACCOUNTINGTOASK,THEBANKFACESARKPERSONNELTOVIOLATEOPERATIONOFCOMPASSESVIOLATETHERULESANDREGULATIONS,ZHANGWUHANDLESAPROGRAMTOSIMPLIFYATWILL,DECISIVECONTROLSEGMENTWASNOTEXECUTEDQUALITYOFACCOUNTINGSTAFFPROFESSIONALWORKISLOW,RESPONSIBILITYSEXISNOTSTRONG,BUSINESSTECHNICALABILITYISNOTTALL,HANDLINGABANKINEACHBUSINESS,WITHOUTTHEPROCESSINGTHATPRESSESAREGULATIONPROGRAM,REGULATIONISDEALTWITHDONOTDEALWITHBYTHEREGULATIONPUT,THEBUSINESSACCOUNTINGOFLOAN,VIOLATECOMPASSESEXTENDLOANDONOTSIGNANDISSUEBYWHATSETCONDUCTIONBANKACCEPTANCE,ACCEPTANDDISCOUNTBOGUSISPREVENTEDTOBILLINBUSINESSOFCONDUCTIONSETTLEACCOUNTS,PREVENTHOLIDAYIDENTIFYINGCAPABILITYISNOTHIGH,CAUSEBANKFINANCINGTOBEMIXEDBYBILK,FALSELYCLAIMASONESOWNLOSSFINANCIALMANAGEMENTSYSTEMISDISEASED,FINANCIALMANAGEMENTISCHANGEDINFIRMLY,MANAGEOUTSIDEZHANGSTILLEXIST,BRINGABOUTSOMEBODYTOUSEACCUSEINSIDETHEACCOUNTANTFAINTANDABUSE,DIVERTBANKFINANCING,CAUSEBANKFINANCINGWORTHSEVERELOSSTHEACCOUNTANTISINCHARGEOFREGULAREXAMINATIONORCASUALINSPECTIONWASNOTFULFILLEDTRULY,FORMEXAMINATIONVACUUMDISTRICT,ASTHEDEVELOPMENTOFBANKINGWU,CORRESPONDINGADMINISTRATIVESYSTEMFAILSTOCATCHUPWITH,CAUSEWHATNEWBUSINESSRUNSASYSTEMTOBESHORTOFREGRETBANKACCOUNTANTISSUPERVISEDNOTCAPABLETHEUNDERSTANDINGTHATSUPERVISESTOTHEACCOUNTANTSTAYSINMERELY“CHARGETOANACCOUNT,ACCOUNTANDAPPLYFORREIMBURSEMENT“LEVEL,IGNOREDTHEREALFUNCTIONTHATTHEACCOUNTANTCONTROLS,THEFUNCTIONTHATTHINKSTHEACCOUNTANTISSUPERVISEDEVENIS“INSIDEACCUSEPERFECT,ZHANGTOMAKETHESAMESCOREAWATCHTOBEOPPOSITE“PERSONNELQUALITYISVERYNOTHIGH,GREATMAJORITYISBELONGEDTO“CHARGETOANACCOUNT“TALENT,HADBEENENGAGEDINSUPERVISINGTHEWORKTRULY“MANAGEMENT“THETALENTISVERYFEWHOWEVERSYSTEMCONSTRUCTIONISNOTQUITEPERFECT,BRINGABOUTACCOUNTANTDATAINTRANSFERRINGAPROCESS,BEOUTOFLINEEACHOTHERTWOPHOTOGRAPHSALLOWPOSTLACKTOBERESTRICTEDEACHOTHER,ASARESULTAPPEARSSUCHORINTHATWAYPROBLEMLEGALCONSCIOUSNESSISDIM,PARTIALBANKISIMPLEMENTINGACCOUNTINGCODERESPECTEXISTENCEDEVIATION,KNOWINADEQUACYTOCARRYINGOUTTHEPRINCIPALPORTOFFINANCIALTREASURERCODEONONEHAND,TAKESERIOUSLYINSUFFICIENTONTHEOTHERHAND,INMANAGEMENTOFDAILYACCOUNTINGWORKANDOPERATIONRESPECT,SATISFYATDAILYZHANGTOMAKETHESAMESCOREAWATCHTOBEOPPOSITEONLY,THELAWFULSEXTOBUSINESSACCOUNTINGITEM,ADDUPTOCOMPASSESSEXWITHOUTAMOMENTSTHOUGHT,VIGILANCEISNOTTALL,DEVOIDRISKISONGUARDCONSCIOUSNESS,REGULATIONSSYSTEMEXISTSINNAMEONLY,BRINGABOUTACRIMINALTOBEFREECANGET2,AFEWPROPOSALBANKACCOUNTANTWORKSTILLISTHEFOUNDATIONTHATTHEBANKWORKS,ITSSTANDORFALLDECIDESORRESTRICTINGTHELEVELTHATWHOLEBANKWORKSTHEMANAGEMENTRISKOFTHEBANKALSOISCENTEREDATTHERISKTHATTHEACCOUNTANTWORKSMOSTLY,MONEYISMETTHERISKISTHEBASICRISKINBANKMANAGEMENTACTIVITY,THEMANAGEMENTOFCOMMERCIALBANKMANAGEMENTRISKSHOULDFROMSTRENGTHENANACCOUNTANTTOBEONGUARDPROCEEDWITH,THROUGHCONTROLLINGTHERISKASPECTOFACCOUNTANTPLACE,WILLACHIEVETHEGOALTHATFINANCIALVENTUREISONGUARDWHENOURCOUNTRYISADVANCINGACOMMERCIALBANKTOCOMMERCIALIZEREFORM,DELIVERINGTHEVIEWWHILETOPROPERTYRIGHTTHESYSTEMISBUILT,ALSOANSWERTODELIVERMOREATTENTIONTHEADMINISTRATIVEREFORMTOTHEBANK,ESTABLISHTHEADMINISTRATIVECONCEPTTHATSUITSWITHMARKETECONOMYPHOTOGRAPHANDADMINISTRATIVEMETHODCOMMERCIALBANKACCOUNTANTISTHEMAINCOMPONENTTHATBANKMANAGEMENTWORKS,BANKACCOUNTANTDEVELOPMENTSHOULDCASTOFFTHEPARTOFTHECHARGETOANACCOUNTONTRADITIONALSENSE,ACCOUNTTOTODAY,ANDLABELMANAGEMENTANDCONTROLFUNCTIONBANKFISCALMAINJOBFUNCTIONTHROUGHTHEBANKACCOUNTINGMANAGEMENTANDCONTROLPROMOTEABANKTHEEFFICIENCYOFOPERATIONANDEFFECT,CONTROLANDBEONGUARDTHEHAPPENINGOFTHERISK,SHOULDBETHEDEVELOPMENTKEYTHATACCOUNTANTOFBANKOFCURRENTOURCOUNTRYWORKSONEOFMAINRESPONSIBILITYTHATACCOUNTINGMANAGEMENTANDACCOUNTANTCONTROLWORKASTHEACCOUNTANT,ITISAMAINCOMPONENTTHATORGANIZESINTERIORMANAGEMENTANDBUILTINCONTROLSTRENGTHENMANAGEMENTOFCOMMERCIALBANKACCOUNTINGANDACCOUNTANTCONTROL,THEIMPORTANTSTEPTHATSINCEPERFORMSACCOUNTANTFUNCTIONANDSAFEGUARDBUSINESSDEVELOPMENTTOUNDERTAKEINORDERNORMALLY,ALSOBETOBEONGUARDTHECRUCIALLINKTHATHEALTHOFWHOLEOFMANAGEMENTRISK,STIMULATIVEBANKINGDEVELOPSONEMANAGEMENTOFACCOUNTINGOFAGGRANDIZEMENTCOMMERCIALBANKANDCONTROLARETHENEEDTHATTHECOMMERCIALBANKCOMMERCIALIZESREFORMAFTERFACINGALIFETHECOMPETITIVEPRESSUREOFFOREIGNCAPITALBANK,DOMESTICCOMMERCIALBANKQUICKENEDREFORMPACEINSUCCESSIONBUTRATEOFCAPITALGOLDINADEQUACY,BADLOANBREEDOFEXORBITANT,BUSINESSOVERSTAFFEDOFONEFOLD,ORGNAIZATION,PERSONNELISNUMEROUS,VARIOUSTHEGOVERNMENTRUNSMEDIUMADMINISTRATIONTOTHECOMMERCIALBANKTHEPROBLEMSUCHASINTERPOSESTILLISINPERPLEXACOMMERCIALBANKTHECOMMERCIALBANKISINTHERISKINRUNNINGACOURSEISHIGHER,LESS,RISKCONTROLSTHEAVOIDMEDIUMOFTHERISKTHEPHENOMENONWITHWEAKERABILITYSTILLABOUNDSINACCELERATINGACOMMERCIALBANKTOCOMMERCIALIZEREFORMSPEEDALREADYWASNOTIMETODELAYTHECOMMERCIALBANKCOMMERCIALIZESREFORMTOWANTTHEREQUIREMENTACCORDINGTOMARKETECONOMYNAMELY,THECOMMERCIALBANKFINALCONSTRUCTIONISBECOME“CAPITALISADEQUATE,INSIDEDOMINATESAFETYOFCLOSE,OPERATION,SERVICEANDBENEFICIALRESULTGOOD“MODERNBANKINGCOMPANYTHISMUSTCHANGEWHATFORMSINCEITSARELONGTERMWITHRESPECTTOREQUIREMENTCOMMERCIALBANK,THEADMINISTRATIVECONCEPTWITHADMINISTRATIONRICHCOLORANDADMINISTRATIVEMETHOD,ONTHEFOUNDATIONTHATREFORMSINTHESYSTEM,BUILD,PERFECTBANKLEGALPERSONADMINISTERSASTRUCTURE,ESTABLISHSCIENTIFICADMINISTRATIVECONCEPTANDMETHOD,ESTABLISHTHEADMINISTRATIVEFRAMEWORKTHATSUITSWITHMARKETECONOMYPHOTOGRAPHANDADMINISTRATIVEMEASUREREGARDBANKMANAGEMENTJOBASTHECOMMERCIALBANKACCOUNTANTOFMAINCOMPONENT,MUSTCASTOFFTHETRADITIONALROLEOFACCOUNT,CHARGETOANACCOUNT,TRANSFORMTOADMINISTRATIVEROLEASSOONASPOSSIBLETHEACCOUNTINGWORKOFTHECHANGEREQUIREMENTBANKOFTHISKINDOFPARTSHOULDMAKECLEARLEGALPERSONOFTHEBANKBELOWMARKETECONOMYTOADMINISTERTHEGOALTHATTHEACCOUNTANTINSTRUCTURALMODESERVESABOVEALL,NAMELYTHEACCOUNTANTSERVESFORTHEPARTNEROFTHEBANKNOTONLY,THEINSIDEMANAGEMENTTHATISABANKEVENSERVESSERVEFOROTHERBENEFITRELATIVENEXT,WANTTOCHANGETHEMETHODOFACCOUNTINGMANAGEMENT,MAKEFULLUSEOFTHEADVANCEDADMINISTRATIVEMEASURESUCHASELECTRONICTECHNOLOGY,THESTATISTICTHATPASSESBANKOPERATIONDATA,BACONIAN,ARRANGE,ANALYSIS,DISCOVERAPROBLEM,SCIENCEHASTHESTRATEGYDECISIONMAKINGFINALLY,EXTENDTHEDOMAINOFACCOUNTINGMANAGEMENT,BANKACCOUNTANTTHEJOBEXTENDSARISKTOBEONGUARD,THEDOMAINSUCHASDEVELOPMENTOFCLIENTSERVICE,PRODUCT,ACCOUNTINGWORKPERFORATIVEBANKMANAGEMENTWORKSFROMBEGINNINGTOEND,DEVELOPFISCALMANAGEMENTFUNCTIONADEQUATELY2MANAGEMENTOFACCOUNTINGOFAGGRANDIZEMENTCOMMERCIALBANKANDCONTROLARETHENEEDTHATGETSUSEDTOMOVEOFCOMMERCIALBANKSTRATEGYOFTHECOMMERCIALBANKCOMMERCIALIZEREFORM,NEEDTOBUILDTHEPROPERTYRIGHTSYSTEMTHATSUITSWITHMARKETECONOMYPHOTOGRAPHNOTONLY,ANDNEEDANDTHEADMINISTRATIVECONCEPTTHATMARKETECONOMYGETSUSEDTOANDADMINISTRATIVEMETHODUNDERTAKEFROMTHESTRATEGYTHEESSENTIALSEXOFTHETHOUGHTISTRANSFERREDADMINISTRATIVEDRAWLESSONSFROMTHEELITEWITHSTRATEGICACADEMICMANAGEMENT,PROMOTETHELEVELOFMANAGEMENTOFTHECOMMERCIALBANKTHEDEVELOPMENTWITHSTRATEGICACADEMICMANAGEMENTONLYTHENAT20CENTURIESATTHEBEGINNINGOF60TIME,QIANDELEOFHOMEOFFAMOUSCANALACONFUCIANSCHOOLOFIDEALISTPHILOSOPHYOFTHESONGANDMINGDYNASTIESCHANDLEROFOFADPUTFORWARD“STRUCTURALFOLLOWSTRATEGY“ARGUMENTHETHINKS,STRATEGYOFCAMPOFALREADYOFLOOKFORWARDTOOUGHTTOACCLIMATIZATIONCHANGES,SATISFYMARKETDEMAND,ANDCONSTITUENTSTRUCTUREMUSTGETUSEDTOCOMPANYSTRATEGYAGAIN,CHANGEASSTRATEGICCHANGEAFTERTHIS,ANSUOFUANSOFFOFOFHLPUTFORWARDFIRST1965“COMPANYSTRATEGY“THISONECONCEPT,ITISSTRATEGICDEFINITION“HOWANORGANIZATIONPLANREALIZESITSTARGETANDMISSION,INCLUDETHEPROTOCOLOFALLSORTSOFPLANANDASSESSMENT,ANDTHEPLANTHATWILLIMPLEMENTFINALLY“TO20CENTURIESAFTER70TIME,THESTRATEGYOFCORECOMPETITIONABILITYTHATTHEBEHAVIORSTRATEGYTHATAPPEAREDTOBEAFOUNDATIONWITHBEHAVIORANALYSISINSUCCESSIONAGAINRUNSTHEORYANDRESOURCEANDKNOWLEDGETOBERESEARCHFOUNDATIONMANAGESTHEORYTHEENLIGHTENMENTTHATSTRATEGICMANAGEMENTBRINGSACOMMERCIALBANKTHEORETICALLYISACOMMERCIALBANKWHENFORMULATINGTHESTRATEGY,SHOULDTHEANGLEPROCEEDWITHFROMDEVELOPMENT,FROMBUILDABANKPROCEEDWITHOFLONGTERMCORECOMPETITIONABILITY,USEFINITERESOURCEPROCEEDWITHFROMREASONABLECONFIGURATION,BUILDWHATBEACENTERWITHTHECLIENT,WILLREALIZEBANKONESELFVALUETHROUGHREALIZINGCLIENTDEMISEVALUE,VALUEOFFINALIMPLEMENTATIONBANKISTHEGREATESTTHESTRATEGICENDTHATCHANGETHEBANKMANAGESSTRATEGICMOVE,THEACCOUNTINGDEPARTMENTOFREQUIREMENTBANKSHOULDREALIZEBANKFISCALBUSINESSACCOUNTINGANDREFLECTIVEFUNCTIONISAOFITSFUNCTIONORGANICCOMPONENTONLY,BANKFISCALCONTROLANDADMINISTRATIVEFUNCTIONJUSTAREHISMAINFUNCTIONFALLINTHEADMINISTRATIVECONCEPTTHATISACENTERWITHTHECLIENTFOREXAMPLE,BANKACCOUNTANTCANNOTAGAINCONFINECOACHSATTRADITIONALMANAGEMENTCONCEPTTHEACCOUNTANTBELOWWORKS,JUSTPROVIDESIMPLEFINANCIALDATA,THESATISFACTIONOFTHEFINANCIALCONDITIONSTATETHATASKSACCOUNTINGDEPARTMENTCANOFFERDIFFERENTCUSTOMERHOWEVER,CLIENTSPENDSSTATE,CLIENTTOUSETHEFAITHFULNESSWITHCONTRIBUTIVECIRCUMSTANCE,CLIENTTOSPENDASTATETOWAITFORNEWADMINISTRATIVEINDEXTOTHEBADNEWSOFBANKNATURALRESOURCES,THECOLLECTTHATCARRIESTHESEPAIROFINDEXANDARRANGE,DEVELOPFISCALMANAGEMENTANDCONTROLFUNCTIONBANKFISCALMANAGEMENTANDTHEPLAYTHATCONTROLFUNCTIONWILLAFFECTBANKSTRATEGYTOTRANSFERASUCCESSDIRECTLY3THEINEVITABLECHOICETHATSOUNDACCOUNTINGMANAGEMENTANDACCOUNTANTHIERARCHYOFCONTROLARECOMMERCIALBANKMANAGEMENT“AGGRANDIZEMENTMANAGEMENT,STANDARDISMANAGED,STEADYPROGRESS“ITISDOMESTICANDINTERNATIONALBANKINGCARRYOUTAPROOFFORALONGTIME,MUSTCONSISTENTIMPORTUNATEMANAGESGUIDINGIDEOLOGYANDTHEACCOUNTINGMANAGEMENTOFFINANCIALORGNAIZATIONANDBUILTINCONTROLSYSTEMARETHOSEWHOREALIZETHISONEGUIDINGIDEOLOGYISIMPORTANTASSUREIFTHECOMMERCIALBANKHASPERFECTINSIDECONTROLASYSTEM,ALTHOUGHEXTERNALENVIRONMENTPRODUCESCHANGE,BATTALIONOFSILVERCOLOREDGOBYCANKEEPDOVISHASMUCH,CANBEONGUARDEFFECTIVELYFINANCIALVENTURE,ASSUREEACHBUSINESSHEALTH,RAPIDDEVELOPMENT,RAISEMANAGEMENTLEVELEFFECTIVELY,COMETRUETHEREBYEFFICIENTMANAGE4MANAGEMENTOFACCOUNTINGOFAGGRANDIZEMENTCOMMERCIALBANKANDTHENEEDTHATCONTROLLINGISPERFORMANCEOFREASONABLEEVALUATIONCOMMERCIALBANKTHEFINANCIALSYSTEMOFOURCOUNTRYISGIVENPRIORITYTOWITHINDIRECTFINANCING,THEWHOLEOFTHECOMMERCIALBANKTHATMAKESPRINCIPALPARTOFSOCIALFINANCECAPITALMANAGESPERFORMANCEWILLTHEOPERATIONSTATEOFCAPITALOFFATEFULLYINFLUENCESOCIETYTHEABILITYACHIEVINGAVALUETHATDISCUSSESBANKINGDEEPINTHEROUND,CAPITALISAPPLIEDEFFICIENCYANDMANAGEMENTPERFORMANCE,CAPITALOFWHOLETOUNDERSTANDINGSOCIETYISFORMED,ITISIMPORTANTTHATCAPITALUSESEFFICIENCYANDNATIONALECONOMYTOGROWTHEPROBLEMSUCHASLATENTCAPACITYTOBEHADCONTINUOUSLYANDRICHTHEACTIONTHATINSPIRESAGENDER,BUTATPRESENTASSESSMENTOFCOMMERCIALBANKPERFORMANCEWORKSLAUNCHCIRCUMSTANCEANDTHEPARTTHATITSREGARDDOMINANTOFCHINESEBANKINGINDUSTRYASFORCEEXTREMELYNOTCONFORMTO,TAKEANEXAMINATIONOFTHOSEWHOREVIEWTHEWORKTOBEGINCIRCUMSTANCEPHOTOGRAPHTOCOMPAREWITHCOMPANYPERFORMANCE,LAGISVERYMUCHACTIVEBANKPERFORMANCEEXAMINESMETHODTOEXISTINGTOEXAMINEMANAGETOMISSASBACKWARDASTESTMETHOD,TESTTARGETRESULTOFFIXEDPOSITIONFAINTNESS,EVALUATIONISLACKFIDELITY,THEPROBLEMSUCHASMEASUREOFTHEDRIVEOFFORMACOMPLETESETOFPHOTOGRAPHOFTESTRESULTOFLACKANDPERFORMANCE,PENALTYTHEGENERATIONOFTHISKINDOFCURRENTSITUATIONISDIVIDEDOUTSIDEHAVINGTHEHISTORYANDSYSTEMREASON,THEBANKALSOISTHEMAINREASONTHATNOTSALLOWTOIGNOREAFTERACCOUNTINGOPERATIONMETHODANDADMINISTRATIVEHANDPARAGRAPHPERFORMANCETESTJOBISTOBUILDWHATGOUPINACCOUNTINGWORKBASE,NEEDACCOUNTINGWORKPROVIDESSUPPORT,WHENTHECIRCUMSTANCETHATEXPENDSEXERCISECIRCUMSTANCEANDEXERCISETOEXPENDRESOURCEINASSESSMENTSERVICEFOREXAMPLE,NEEDPRODUCESBANKFISCALCONTROLANDADMINISTRATIVEACTION,TOTHEBANKTHESERVICEUNDERTAKESFRACTIONIZE,UNDERTAKEANANALYSISTOLINKOFEACHBUSINESSACCOUNTING,ASFARASPOSSIBLECUTBLAMEAPPRECIATIONWORKS,RAISEABANKTHEUSEEFFICIENCYOFLIMITEDNATURALRESOURCES,THEWHOLETHATPROMOTESABANKACHIEVESVALUEABILITYSCIENTIFICACCOUNTINGMANAGEMENTANDCONTROLJOBARETHEFOUNDATIONTHATBANKPERFORMANCETESTJOBISBEGUNSMOOTHLYANDOBTAINSFAVORABLERESULT5MANAGEMENTOFACCOUNTINGOFAGGRANDIZEMENTCOMMERCIALBANKANDTHENEEDTHATCONTROLLINGISRISKOFCONTROLCOMMERCIALBANKASTHEAGGRAVATETHATTHEDEVELOPMENTOFFINANCIALGLOBALIZATIONTREND,MARKETCOMPETES,ALLSORTSOFRISKSTHATPLACEOFOURCOUNTRYCOMMERCIALBANKFACESALSOINCREASEINCREASINGLY,HOWBECONTROLLEDANDBEONGUARDTHERISKISACO