文档介绍：Risk mercial bank credit is on guard technical research
摘要
金融是国民经济的核心,其安全运行关系着经济的发展和社会的稳定。会计业务作为商业银行最基本的业务,始终贯穿银行经营管理的全过程。近几年金融系统案件频繁发生,大多与执行会计制度不严,会计监督乏力有着密切关系。因此,如何在竞争中提高抵御风险的能力,特别是规避银行会计风险的发生,提高自身的竞争力,已成为银行风险管理的重点。
本文立足商业银行会计风险管理的具体实践,运用理论与实践相结合的方式,通过对银行会计风险概念和风险管理进行阐述,分析了会计风险的表现形式、特点、形成原因,总结提出了防范银行会计风险的具体措施,旨在有效化解和防范当前我国商业银行的会计风险。
关键字:银行;会计风险;会计风险防范
Abstract
Finance is the core of national omy whose functioning in a secure way guarantees the economic development and social stability of a country. Accounting, as the most basic activity mercial bank, stays very important throughout the whole process of bank management and administration. At present, commercial bank frequently involved in serious law cases, which indicates the problem in the discount of carring out the accounting system and supervise deed. Therefore, how to improve the ability of resisting risk, eapecially, eludig the occur of accounting risk, now es the focus of bank risk management.
This paper, starting from the practice of accounting risk management mercial banks, by means of the oretical study as well as practice, induction the concepts of accounting risk and risk management of bank, summarization andanalyzes the form, characterstics and causes of accounting mercial banks possibly face, and provides practical strategies to avoid accounting risks.
Keywords:bank; accounting risk; accounting risk prevention
目录
摘要 I
ABSTRACT II
第一章绪论 1
选题的由来和意义 1
文献综述 1
银行会计风险表现 1
银行会计风险成因分析 2
防范和控制银行会计风险的对策 3
研究方法和论文结构 3
第二章我国商业银行面临的会计风险分析 5
银行会计风险及风险管理 5
银行会计风险概念 5
银行会计风险与银行风险的关系 5
银行会计风险管理 5
会计风险的主要表现形式 6
会计业务方面风险 6
会计管理方面风险 7
其他会计风险 7
会计风险的主要特点 8
银行会计风险的隐蔽性 8
银行会计风险的突发性 8
银行会计风险的延缓性 8
9
第三章我国商业银行缺乏会计风险防范的原因分析 10
社会环境的影响 10
竞争日益激烈的市场经济环境 10
尚不完善的金融管理模式 10
不法分子日益猖撅的犯罪活动 10
银行内部因素的影响 11
会计管理方面 11
会计人员方面 11
本章小结 12
第四章加强我国商业银行防范会计