文档介绍：华中科技大学
硕士学位论文
基于会计视角的我国商业银行风险防范
姓名:蒋文定
申请学位级别:硕士
专业:工商管理
指导教师:郑长军
20061019
华中科技大学硕士学位论文
摘要
随着我国商业银行改革的不断深入,商业银行面临的风险问题逐步暴露出来,
时刻都在威胁着我国的金融安全。如何有效地防范和化解商业银行风险已成为我国
商业银行改革过程中的一个急需解决的问题。商业银行风险存在于商业银行经营活
动的始终,而商业银行的会计工作又自始至终贯穿于银行业务处理的全过程,与商
业银行的业务经营活动具有同一性的特点。即:银行会计处理过程就是银行的业务
处理过程。这使得商业银行的会计工作在防范和化解商业银行风险的过程中发挥了
独特的作用。为此,本文尝试基于会计视角来研究如何更好地发挥商业银行会计工
作的作用来有效地防范和化解商业银行风险。全文分为四部分:首先,介绍了此课
题的研究背景、目的、意义、国内外研究现状,研究的思路、方法和预期目标;其
次,介绍了商业银行风险的定义、种类,我国商业银行风险的成因和现状,以对商
业银行风险有基本的认识;然后,基于会计视角对我国商业银行风险进行了分析,
分别指出了会计原则、会计体制、会计内部控制、会计信息披露、会计核算工作和
基础管理工作等与商业银行风险之间的关系;最后,针对我国商业银行面临的风险,
分别从更好地运用会计原则、改革和完善会计制度、建立和完善会计信息系统、健
全和强化内部会计控制和加强内外部监管等会计的角度提出了防范对策。

关键词:风险防范商业银行风险商业银行会计巴塞尔协议
I
华中科技大学硕士学位论文
Abstract
With the deepening of reform mercial bank of china, risks mercial bank
are gradually revealed,and this situation has always been a threat to China's financial
security. How to prevent and remove the risks effectively in the bank has been a problem
for reform mercial bank of china to resolve immediately. Risks exist in all of the
business activities all the time, and accounting has always run through the entire process
in the banking business, mercial Bank's business activities with mercial
banks accounting homologous features,, that is to say, the process of dealing with
accountancy is that of dealing with the business in the bank, which enables the
accountancy mercial bank to exert its special function in the course of preventing
and removing risks in the bank. Therefore, this paper attempts to study based on
Accounting how to better exert the function of accountancy as to preventing and removing
risks effectively mercial bank. This paper is divided into four parts: Firstly,
introduces the topic of the research background, purpose, significance and research at
home and abroad, the ideas, methods and targets. Secondly, describes the definition and
types mercial bank's risk, the causes and the current situation of Chin