There are two sets of subjects in bank financial accounting: core subjects and financial management subjects. The two sets of subjects are independent and overlapping, which can not meet the requirements of accounting standards and management standards. The goal of the new accounting subject system construction project is to unify the core subjects and financial management subjects into a new accounting subject system, so as to improve the support for business and management and meet the requirements of accounting standards.
Banks use a unified subject system to complete financial accounting, involving all the information system transformation related to financial accounting. In addition to the subject system, another product dimension is set up to meet the management needs, which is applied to business differentiation and business convergence. A product can only have one product number. A product with accounting must correspond to one account number. An account number can correspond to products with multiple accounting. The account opened through counter channel should be numbered to set products, while the account opened automatically by the system backstage or unified by the system does not need to set products. The new subject information and product information are configured and maintained in the core system through the counter channel, and other platforms or systems are synchronized with the core system.
Financial accounting no longer uses the original core account, the original financial management account and business code, but uses the new account and product system. The business code no longer has the function of financial accounting and is replaced by a new account. The business code no longer has the function of distinguishing different businesses and is replaced by new accounts and products. If the core system relies on the function of business code, it needs to be changed accordingly. The new accounting system construction project provides the mapping table, and the stock account uniformly identifies the new account number and product number. The new account needs to use the new account number, and set the product number according to the product setting requirements. The subpoena file generated by accounting shall contain "account number" and "currency". If there is a product, the product number shall be identified.
The new transaction modules include ： New account information maintenance transaction, Product information maintenance transaction, Inventory account ownership to new account system, Stock account ownership to new product system, Inventory account mapping account code information and other new transaction modules：account opening, account transfer, account withdrawal, account lending, account repayment, account cancellation, etc.
