Account management self-examination report
Time flies, time flies, and the hard work has come to an end. The work problems that have existed in the past period of time are very worthy of summarizing. Make a good summary and Write a self-examination report. So, have you mastered the format of the self-examination report? The following is an account management self-examination report that I collected for everyone. You are welcome to learn from and refer to it. I hope it will be helpful to everyone.
Account management self-examination report 1
According to the spiritual requirements of the Chongqing State-owned Assets Supervision and Administration Commission's "Notice on the Notice", the company leaders attached great importance to it and established a self-examination and self-correction leading group; A meeting was held to explain the spirit of the document, and relevant personnel were organized to carefully study the content of the document and the relevant company-related document systems; a self-examination was conducted on the management of the unit's funds and bank accounts, and the self-examination is now reported as follows:
1 , Establishing a self-examination leading group
The company held a relevant meeting, at which the spirit of the group's documents was conveyed, and a leading group headed by the chairman was established.
2. System construction
Since the establishment of our company, we have continuously established and improved financial management systems based on operating conditions, and continuously improved the company's internal control system. The company's financial management system consists of the "Company Financial System", "Financial Expense Management Measures", "Expense Reimbursement Management Measures", "Financial Seal Management System", "Budget Management System" and "Accounting File Management System", etc., and its content covers The budget, payment, dispatch and utilization of relevant funds have been effectively implemented in the company's operations.
3. Fund Management
Conduct self-examination on expense reimbursement, approval, fund allocation, fund transfer authority, etc. based on the actual situation of the company. The self-examination results are as follows:
1. Expense reimbursement and approval authority
The Group Finance Department has further standardized and made requirements on matters related to expense reimbursement, performance benefits of unit leaders and business expenses, making the company's expense reimbursement system More perfect and improved execution.
The company has developed a corresponding expense reimbursement process, namely "application (handler) → review (department head) → review (financial staff) → review and signature (financial director) → approval (president, director) (Long)", during the daily expense reimbursement process, we strictly follow the company's rules and regulations, strictly review every link, and refuse to reimburse any unreasonable, non-compliant, or illegal expense documents to achieve standardization and compliance. ization and legalization.
Regarding the approval of expense reimbursement, the company has also formulated corresponding rules and regulations. First, it must be approved in advance. Only after approval can it be organized and implemented, and then the reimbursement process can be entered. The final approver of company expense reimbursement is the person in charge of the company, and department heads and financial directors have not set expense approval authority.
After self-examination, no violation of regulations or disciplines was found in expense reimbursement and accounting processing.
2. Fund allocation management.
The company’s current fund transfer mainly involves the following aspects:
(1) Fund transfer between bank accounts. The company transfers funds between bank accounts based on its business needs. It applies in advance and fills in the "Payment/Funds Transfer Notice", which is subject to level-by-level review and approval by the authorized person.
(2) The situation of advance payment according to the contract or the payment in advance and the issuance of invoices as stipulated in the contract. When making such payment, the person in charge shall fill in the "Payment/Fund Allocation Notice" and submit the pre-approval information, which will be reviewed step by step and the payment will be executed after approval by the authorized person.
(3) Fund transfer for external investment. When the company transfers funds for external investment, the person in charge shall fill in the "Payment/Fund Allocation Notice" and submit the resolutions of the board of directors and the investment decision-making committee and other materials, which will be reviewed step by step and the payment will be executed after approval by the authorized person.
Up to now, the company has made a total of 10,000 yuan of external investments, mainly as the fund manager of two fund partnerships, "," and ",", with the general partner (GP) ) to invest in it. After self-examination, it was found that the company's transfer procedures for external investment funds were complete and implemented in accordance with relevant systems.
3. Fund transfer permissions
Corresponding permissions have been set for the company’s online banking transfer of funds. When funds are paid externally, if the amount is less than 50,000 yuan, one-level authorization will be implemented, and the person in charge of finance will authorize it; if the amount is more than 50,000 yuan, two-level authorization will be implemented, and the final authorizer is the president of the company.
After self-examination, there was no ultra vires operation.
4. Bank account management
The company's finance department is the bank account management department, responsible for the opening, change, cancellation and use management of the company's bank accounts. Bank accounts are opened and managed in a unified manner. The financial teller is the handler. The opening, cancellation and use of bank accounts are carried out in accordance with the company's fund management methods. There are no illegal account openings, changes or cancellations.
The company's financial center is responsible for the establishment, daily maintenance and management of basic information ledgers for bank account management. All bank account information has specialized personnel to prepare account information ledgers and update the information in real time.
According to the relevant bank account management documents and meeting spirit issued by the State-owned Assets Supervision and Administration Commission and the group, the company leaders actively organized and actively cooperated with the group’s all-round account cleaning work, and combined with the company’s actual business development needs, the company’s leaders All the company's accounts were checked one by one, and accounts with related zero balance accounts and no operating arrangements in the future were cleaned up to a certain extent. The general deposit accounts were canceled on August 7, 20xx. Up to now, the capital accounts owned by the company are mainly: basic bank deposit accounts, general deposit accounts, etc., including 1 basic deposit account and 3 general deposit accounts. According to the requirements of the group and the actual situation of the company, it is planned to build on the existing accounts To cancel another account, submit it to the company president's office meeting for approval, and then implement it after approval by the authorized person.
To sum up, our company’s overall situation in terms of capital and bank account management is good. In the future, we will further increase our efforts to continuously improve the company's financial management system and improve the standardization of daily financial work; we will further strengthen the team building of financial personnel, strive to improve the professional quality and management level of financial personnel, and strive to make our company's financial management work and funds more efficient. and bank account management to a new level. Account Management Self-Inspection Report 2
In order to effectively implement the China Banking Regulatory Commission’s regulations on further standardizing the operating behaviors of new rural financial institutions within its jurisdiction, standardizing the operating behaviors of interbank businesses, and investigating interbank business risks, our bank, in accordance with the "Regulations of the General Office of the China Banking Regulatory Commission" "Notice on Regulating the Governance of the Interbank Business of Commercial Banks" (Yinfa [20xx] No. 140) and "Notice on Regulating the Interbank Business of Financial Institutions" (Yinfa [20xx] No. 127) and other relevant documents, actively carry out self-inspection of interbank business risks The main self-examination work is reported as follows:
1. Organizational Development Situation
In order to ensure that this self-examination work can be carried out smoothly, and at the same time, in order to better understand the business situation of our bank's peers Regarding risk control, operational management status and risk exposure, our bank conducted a focused self-examination of the interbank business from X month x, 20xx to x month x, 2018, to ensure that all interbank businesses are in compliance with laws and regulations and risks are effectively controlled.
(1) Development status of inter-bank business
At present, our bank’s inter-bank business is relatively simple in variety, and only carries out two basic businesses: inter-bank deposit and inter-bank deposit. As of X, month
(2) Construction and implementation of internal control system
1. Internal control management. Our bank has established a management system "XX RMB Interbank Deposit Business Management Measures" covering all operational aspects of interbank business, and strictly implemented it in accordance with this system. First, it implemented classified management of interbank investment and financing business in strict accordance with the requirements and formulated corresponding policies, systems and measures. Business operation process. The second is to sign a power of attorney for inter-bank business. The third is to implement corresponding systems and methods for capital and provision provision for various types of interbank business. Relevant systems comply with current laws, regulations and regulatory policy requirements of regulatory authorities.
2. Interbank business authorization and credit management. In accordance with the requirements of the "Notice of the General Office of the China Banking Regulatory Commission on Regulating the Governance of the Interbank Business of Commercial Banks" No. 140 of Yinjianbanfa [20xx], our bank's internal audit department has established and improved our bank's interbank business authorization management system and has issued an authorization letter for interbank business. , in the future business operations, our bank’s inter-bank business specialized department XX Department will strictly conduct business operations in accordance with authorization, and it is strictly prohibited to handle unauthorized or excessive inter-bank business. First, the internal audit department conducts full follow-up on compliance and has established and improved the internal control mechanism for interbank business with separate front, middle and back offices. The second is to establish and improve a unified credit management policy for interbank business and incorporate interbank business into a unified credit system. The internal system stipulates that there is no bypassing or evading supervision, selective understanding or misinterpretation of supervision requirements, etc.
(3) Interbank account opening and management
Our bank strictly follows the relevant account management regulations to handle the opening, change and cancellation of interbank accounts and non-local accounts, and account inquiries and freezes , deductions comply with relevant regulations. Regularly conduct internal inspections on the opening of interbank accounts and off-site accounts, and conduct timely ledger registration of account fund transactions. There is no leasing or lending of interbank accounts. There is no illegal use of the name of this institution to open interbank accounts in other places. There is no off-site account to provide a channel for market intermediary companies to buy and sell bills, and fixed fees are charged regularly.
(4) Compliance in the development of interbank business
The interbank business governance system is relatively complete, the exclusive department system is implemented, and the authorization management system is relatively sound.
(1) Review relevant regulations on interbank business operations, and conduct business with financial institutions that have access qualifications.
(2) Our bank implements classified management of interbank investment and financing business as required. Currently, there are only two types of business: interbank deposit and interbank deposit.
(3) Our bank accrues provisions based on 0.05% of the interbank balance; the asset quality of the interbank business is relatively good. Our bank’s interbank deposits are all normal assets, and the creditworthiness of counterparties is good, with no non-performing assets. business.
(4) Our bank does not use interbank business to achieve regulatory arbitrage such as reducing loan size, reducing risk assets, adjusting profits, etc., there is no illegal transfer of interests, and there is no off-book deposit with peers; there is no inflated increase, Hiding, withholding and depositing interbank interest income; our bank's accounting of interbank business is true, complete and standardized, and there are no non-compliance issues. First, the accounting treatment of various types of interbank business is compliant and true, and the accounting is standardized. The interbank business and its transaction links are recorded and reflected on or off the balance sheet in a timely, complete, true and accurate manner. Second, there is no mixed use, misuse, misuse, private accounting and off-book accounting, or even no accounting. Third, there is no actual taking of business risks, and there is no behavior of evading supervision through innovative business models through unstandardized and unreal accounting.
2. Main problems and hidden risks discovered during the self-examination
(1) No specialized department has been established to be responsible for inter-bank business operations.
(2) Our bank’s accountability measures for handling interbank business in violation of regulations are not yet complete.
3. Causes and analysis of the problem
Due to the small scale of our bank and the single type of interbank business, except for the interbank deposit business, other interbank businesses have not been launched yet, taking into account the shortage of personnel. No specialized department has been established for such issues.
The system is not yet sound. At present, our bank implements the "XX RMB Interbank Deposit Business Management Measures". This system does not hold accountable those who violate the regulations when handling interbank business. Our bank's interbank management system still needs to be improved.
4. Rectification and Accountability
With the increasing development of our bank, it is a general trend to establish an interbank specialized department to manage interbank business. The establishment of an interbank specialized department will also become an important step for our bank to improve its interbank business. an important task. At present, our bank is improving the relevant systems for interbank business to ensure that all aspects of interbank business are rules-based and compliant and effective. Specific accountability measures will be incorporated into relevant systems and we will never tolerate violations of regulations regarding interbank business. .
5. Next steps
Carry out comprehensive self-examination regularly. In response to the risk reminders from the China Banking Regulatory Bureau, the bank organized regular interbank business risk inspections based on its actual situation to fully understand the authenticity of its interbank business transaction background and business compliance, and the inspection work achieved full coverage of key subjects and key accounts.
Effective rectification. In response to the problems discovered in each self-examination, effective methods are adopted to rectify the problems. For the interbank business that has been carried out, specialists are arranged to conduct real-time tracking and monitoring to strictly prevent risks and ensure the recovery of funds when due. Strictly implement the counterparty access system and implement list-based management. Take measures to maintain stable operations. Properly carry out term mismatching to ensure sufficient liquidity. Our bank will also continue to improve various management systems based on the development of interbank business, handle business strictly in accordance with the system, strengthen the management of the interbank specialized department, and ensure that interbank business meets the requirements of regulatory authorities and the bank's systems. Strengthen the training and learning of peer knowledge and skillfully apply it in actual work to make peer business operations compliant and effective. Account management self-examination report 3
The personal account of social pension insurance for urban and rural residents is an important basis for recording the pension insurance rights and interests of insured persons and calculating personal account pensions. It involves the vital and legitimate interests of insured persons and is for To standardize the management of personal accounts of the new rural insurance and urban residential insurance and safeguard the pension insurance rights and interests of insured persons, our bureau strictly follows the "Implementation Plan of the XXX Social Insurance Management Service Center on Carrying out Special Inspections on the Management of Personal Accounts of the New Rural Insurance and Urban Residential Insurance" "(XXX [2013] No. 12) document requires that we effectively strengthen leadership, make overall arrangements, formulate measures, and make changes while checking, so as to achieve perfect account creation, clear accounting, timely reconciliation, real account management, information security, and Our city has conducted self-inspection and self-inspection on the management of personal accounts of social pension insurance for urban and rural residents. The self-inspection situation is now reported as follows:
(1) Strengthen leadership and conscientiously organize and implement.
In order to ensure that the special inspection work on the management of personal accounts of social pension insurance for urban and rural residents in our city is implemented, our bureau carefully studied and formulated an inspection plan, and established a team with the director as the team leader and the deputy director as the deputy team leader. A special work inspection team composed of relevant personnel from each unit office has a clear division of labor and assigns responsibilities to each person. The team leader takes command from the front, personally implements the implementation, and takes the lead in organizing the inspection work. At the same time, we also sought the support of the Municipal Finance Bureau and the Municipal Rural Credit Cooperative to concentrate our efforts on carrying out inspections. During the inspection process, our bureau strictly followed the spirit and requirements of the documents, carried out self-inspection in depth and detail, and achieved "no blind spots, no lowering of standards, no fraud", and addressed the self-inspection report problems discovered during the inspection and If there are any deficiencies, study specific rectification measures and make rectifications in a timely manner so as to avoid waiting, relying on and delaying.
(2) Establish rules and regulations and regulate personal account management.
In order to standardize and institutionalize the management of personal accounts of social pension insurance for urban and rural residents in our city, our bureau has established the "Personal Account Management System", "Fund Finance Management System", "Information and Data Security Management System", "Internal Control and Audit System", "Business Handling System" and other methods and measures, constantly improve and refine business processes, standardize operating procedures, and ensure insurance registration, payment management, All aspects of benefit payment, personal account management, fund management and other aspects are operated in a standardized manner to achieve standardized handling, scientific management, in place services, high efficiency and high quality, which provides a guarantee for the standardized, orderly, scientific and efficient operation of personal account management.
(3) Carry out self-examination and seek truth from facts to check for deficiencies and fill in the gaps.
In view of the content and requirements of the special inspection, the self-examination of the personal account management of the new rural insurance and urban residential insurance in our city is as follows:
First, the account establishment situation:
< p> In order to achieve the goal of "recording a lifetime, protecting a lifetime, and serving a lifetime" in personal account management, relying on the "Yunnan Province Urban and Rural Resident Social Pension Insurance Information Management System" to timely and accurately record the insurance information of the insured persons, as of June 2013, For the whole city? Ten thousand insured persons who meet the insurance conditions have established personal accounts in a timely manner and managed them. The personal account establishment rate has reached 100%, and the accuracy rate has reached 100%. The content of personal account management is: basic personal information (name of insured person, date of birth, ID number, social insurance number, household registration address, household name, current payment level, cumulative number of months of payment, total payment), insurance type information (type of insurance) Type, insurance year and month, insurance status, payment status) and comprehensive information (payment details information, benefit distribution information, current benefit information, benefit change information, special identity information, personnel change information) are accurate and complete.The second is the accounting situation
1. Account accounting: After the insured person pays the premium according to the regulations, the business system will record the "individual payment" and "government subsidy" into the personal account in a timely manner , the personal account records are complete, complete and accurate, with no missing, omitted or incorrect entries. As of June 2013, personal payment *** totaled X million yuan, and the government subsidy was X million yuan. Personal account pensions are paid from the personal account savings, and are deducted from "personal contributions" and "government payment subsidies" in accordance with the principles of separate recording and proportional offsets. As of June 2013, *** pensions have been paid X billion yuan.
2. Account interest calculation: The personal account storage amount starts to accrue interest from the month after the payment, and the interest is settled at the end of December every year; simple interest within the year and compound interest year by year; the business system promptly and accurately calculates the interest for the insured person. Interest is calculated and credited on the deposit amount in the personal account; at the end of an interest settlement year, the deposit amount in the personal account for the current year is settled in accordance with regulations; the interest on the deposit amount in the personal account is calculated based on the one-year RMB deposit interest rate announced by the People's Bank of China. As of December 2012, interest has been recorded separately for the city's 716,000 insured persons, and the personal account interest totals X million yuan.
3. Account transfer: When the insured person moves within the city, only the basic pension insurance relationship is transferred, and the personal account balance is not transferred; when the insured person moves across the city, the social security account of the place of departure is transferred The institution should transfer the basic pension insurance relationship and all funds stored in the personal account (including the accumulated principal and interest of the personal account) to the social security institution in the place of transfer. At this stage, the transfer business within the city has been started, and the transfer business outside the city has not been started yet.
4. Account inheritance: After the death of the insured person, if the deposit amount in the personal account has not been claimed or has not been fully collected, the deposit amount or balance in the personal account (excluding government subsidies) will be paid in one lump sum to the legal heir or Designated beneficiary, as of June 2013, *** handles one-time payment business? Pen, death cancellation registration? person, a funeral subsidy of X million yuan will be provided.
The third is reconciliation inquiry.
1. Reconciliation with departments: Our bureau has established and improved financial systems and fund management methods in a timely manner. The Municipal Human Resources and Social Security Bureau, the Municipal Finance Bureau, and the Municipal Rural Credit Cooperatives jointly issued the "XXX New Rural Social Pension Insurance and "Measures for the Administration of Premium Collection of Social Pension Insurance for Urban Residents (Trial)", implement separate accounting and accounting for social pension insurance funds for urban and rural residents, and open income accounts, disbursement accounts, and special fund accounts for social pension insurance for urban and rural residents in the Municipal Rural Credit Cooperative. , on the 10th of every month, the three parties of human resources and social security, finance and credit cooperatives will conduct centralized reconciliation, and reconcile with township (town, street) agencies from time to time to ensure that certificates, forms, books, accounts, money and management information systems are consistent. The city, township, and village are consistent to ensure that the households, people, and accounts are clear, so that the person table is consistent, the person account is consistent, the account is consistent, and the account money is consistent.
2. Reconciliation with insured persons: After the annual payment settlement, each township (town, sub-district) starts by publicizing basic information such as personal account income details and personal account expenditure details of the insured persons. Reconcile accounts with insured persons. If the insured person has any objection to the personal account information, the insured person shall submit an application for modification, which will be initially reviewed by the handling personnel, reviewed by the person in charge of the township (town, sub-district), and re-examined by the municipal handling agency, and the records before adjustment will be retained. If the insured person applies in writing for verification of his personal account after reconciliation, his/her township (town, street) agency must report the verification status within 30 days, and the Municipal Social Pension Insurance Bureau for Urban and Rural Residents will conduct a special audit as appropriate.
The fourth is the actual accounting management of personal accounts.
Personal accounts are kept and accounted for separately, and managed separately from basic pensions; personal account pension expenditures are accounted for in the business system as required; there is no misappropriation of personal account savings for other purposes Or withdraw in advance; local financial subsidies are received in a timely manner; personal account records are completed in a timely manner after the financial subsidies arrive or receipt of payment notices from the financial department; after the personal payment of the insured person arrives, the personal payment and the local The payment subsidies provided by the local finance to the insured persons are credited to the personal accounts at the same time; the payment subsidies provided by the local finance to the insured persons are calculated simultaneously with the individual payment funds of the insured persons.
The fifth is informatization and data security management.
Our bureau has established business handling, financial management, data management and other systems; personal accounts rely on the information system for account creation, accounting, management, settlement and inquiry; the information system has authority management, password control, etc. Functions, dedicated personnel are responsible for them; information system security protection measures have been formulated, firewalls and anti-virus software are installed on computers equipped with information systems, and data are backed up in a timely manner, effectively ensuring the security of the information system.
(4) Formulate measures to ensure timely rectification.
In response to the problems and deficiencies discovered during the self-examination, our bureau conducted a special study and formulated the following rectification measures.
First, the system's interest calculation is inconsistent with the bank's interest calculation. In 20xx, the system calculated the one-year deposit interest rate, and the bank calculated the three-month lump sum interest rate, resulting in an interest difference of xx million yuan. In response to this problem, our bureau took the lead in contacting the Municipal Finance Bureau and the Municipal Rural Credit Cooperative to study the method of maintaining and increasing the value of the fund, and drafted the "XXX Urban and Rural Resident Social Pension Insurance Fund Management Service Agreement". It is planned that the three parties will jointly sign the service agreement in July this year , the Municipal Finance Bureau will convert the funds in the special fund account except reserve funds into 3-5 year time deposits. The Municipal Rural Credit Cooperative will calculate interest on the stranded funds in the income account, expenditure account and fund account at the 1-year deposit rate. .
Second, Xuanwei has a large number of insured persons, involving about 574,000 personal account reconciliations. The workload of regular reconciliation with insured persons is large, and there are many migrant workers, so it is impossible to sign and confirm with them. , At present, our bureau can only conduct reconciliations with insured persons by means of information disclosure, setting up supervision and reporting hotlines, and irregular reconciliation of insured persons with questions.
The third is to formulate a long-term personal account management inspection system to ensure that personal accounts are solid, detailed and accurate, and work with the business unit office, financial unit office, municipal finance bureau, rural credit cooperatives and other units to Make personal account management inspections an important part of social pension insurance for urban and rural residents, ensure regular inspections and make rectifications at any time, and ensure that personal account management is standardized and orderly. This time, the special inspection of personal account management is an important measure to strengthen the basic management of social pension insurance for urban and rural residents, improve handling capabilities, and achieve precise management. It standardizes the management of personal accounts of the new rural insurance and urban residential insurance, which is conducive to maintaining the security of insured persons. Pension insurance rights and interests mobilize the enthusiasm of insured persons to pay. Our bureau will strictly follow the requirements of this inspection activity, check for deficiencies, conscientiously implement rectification measures, and effectively elevate the personal account management of the new rural insurance and urban residential insurance to a new level, safeguard the legitimate rights and interests of insured persons, and promote the new The rural insurance and urban residential insurance systems have developed in a healthy and orderly manner.
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