工商银行会计核算管理,由传统的会计、出纳、储蓄柜台实现了“三合一”一体化改革。这一改革实施的好处是提高了服务效率,有利于减人增效。但是,笔者通过对基层行业务整合中人员配置情况的调查与分析发现,在实行柜员综合化和执行内控管理事权划分制度中还存在着一些问题,需要妥善处理,合理配置。 Industrial and Commercial Bank of China accounting management, from the traditional accounting, cashier, savings counters to achieve the “three in one” integrated reform. The implementation of this reform has the advantage of improving service efficiency and reducing the efficiency and efficiency of the service. However, through the investigation and analysis of the staffing situation in the grassroots bank business integration, the author found that there are still some problems in the implementation of the system of the division of the tellers’ comprehensiveness and the implementation of the internal control authority, which needs to be properly handled and rationally allocated.