我國商業(yè)銀行會計風險防范研究論文(已修改)

　

【正文】 1 / 26I / 26摘 要金融是國民經(jīng)濟的核心，其安全運行關系著經(jīng)濟的發(fā)展和社會的穩(wěn)定。會計業(yè)務作為商業(yè)銀行最基本的業(yè)務，始終貫穿銀行經(jīng)營管理的全過程。近幾年金融系統(tǒng)案件頻繁發(fā)生，大多與執(zhí)行會計制度不嚴，會計監(jiān)督乏力有著密切關系。因此，如何在競爭中提高抵御風險的能力，特別是規(guī)避銀行會計風險的發(fā)生，提高自身的競爭力，已成為銀行風險管理的重點。本文立足商業(yè)銀行會計風險管理的具體實踐，運用理論與實踐相結合的方式，通過對銀行會計風險概念和風險管理進行闡述，分析了會計風險的表現(xiàn)形式、特點、形成原因，總結提出了防范銀行會計風險的具體措施，旨在有效化解和防范當前我國商業(yè)銀行的會計 風險。關鍵字：銀行；會計風險；會計風險防范AbstractFinance is the core of national enomy whose functioning in a secure way guarantees the economic development and social stability of a country. Accounting, as the most basic activity of mercial bank, stays very important throughout the whole process of bank management and administration. At present, mercial 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 bees the focus of bank risk management.This paper, starting from the practice of accounting risk management of 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 risks mercial banks possibly face, and provides practical strategies to avoid accounting risks.Keywords：bank。 accounting risk。 accounting risk preventionIII / 26目 錄摘 要 ...........................................................................................................................................IABSTRACT...............................................................................................................................II第一章緒論 .................................................................................................................................1 選題的由來和意義 ..........................................................................................................1 文獻綜述 ..........................................................................................................................1 銀行會計風險表現(xiàn) ....................................................................................................1 銀行會計風險成因分析 ............................................................................................2 防范和控制銀行會計風險的對策 ............................................................................3 研究方法和論文結構 ......................................................................................................3第二章 我國商業(yè)銀行面臨的會計風險分析 ...........................................................................5 銀行會計風險及風險管理 ..............................................................................................5 銀行會計風險概念 ....................................................................................................5 銀行會計風險與銀行風險的關系 ............................................................................5 銀行會計風險管理 ....................................................................................................5 會計風險的主要表現(xiàn)形式 ..............................................................................................6 會計業(yè)務方面風險 ....................................................................................................6 會計管理方面風險 ....................................................................................................7 其他會計風險 ............................................................................................................7 會計風險的主要特點 ......................................................................................................8 銀行會計風險的隱蔽性 ............................................................................................8 銀行會計風險的突發(fā)性 ............................................................................................8 銀行會計風險的延緩性 ............................................................................................8 本章小結 ...........................................................................................................................9第三章 我國商業(yè)銀行缺乏會計風險防范的原因分析 .........................................................10 社會環(huán)境的影響 ............................................................................................................10 競爭日益激烈的市場經(jīng)濟環(huán)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動 ..............................................................................10 銀行內(nèi)部因素的影響 ....................................................................................................11 會計管理方面 ..........................................................................................................11 會計人員方面 ..........................................................................................................11 本章小結 ........................................................................................................................12第四章 加強我國商業(yè)銀行防范會計風險的建議 .................................................................13 借鑒國際經(jīng)驗對銀行會計風險進行防范 ...........