商业银行会计风险的防范研究分析 工商管理专业VIP专享VIP免费

摘要商业银行作为金融业的主要组成部分，总是伴随着高风险，商业银行的会计风险作为商业银行的主要风险之一，受到越来越多的关注。各种会计风险的相继出现，不仅会损害银行和客户的经济利益，扰乱社会经济发展的正常秩序，甚至会影响到金融改革事业的发展。本文阐述了商业银行会计风险的含义，从商业银行会计风险的表现和特点出发，分析银行会计风险产生的原因，并提出有针对性的商业银行会计风险的防范措施。随着商业银行的不断发展，逐渐在金融体系中占据着重要位置，随即产生的各种风险也引起了人们的高度重视。中共十六届六中全会提出要完善应急管理体制机制，有效应对各种风险是构建社会主义和谐社会必须认真对待的一大问题会计风险作为商业银行风险中最重要的风险之一，与银行内部职工有着更为紧密的联系，因此具有更为突出的研究意义。关键词：商业银行，会计风险，防范措施CommercialbankaccountingriskpreventionresearchABSTRACTCommercialBanksasthemainpartofthefinancialsector,isalwaysaccompaniedbyhighrisk,commercialbankaccountingriskasoneofthemajorrisksofcommercialBanks,beingmoreandmoreattention.Varioussuccessiveofaccountingrisk,willnotonlyharmtotheeconomicinterestsofthebankandcustomers,disturbthenormalorderofsocialandeconomicdevelopment,andevenaffectthedevelopmentoffinancialreform.Thispaperexpoundstheimplicationsofthecommercialbankaccountingrisk,embarksfromtheperformanceandcharacteristicsofthecommercialbankaccountingrisk,analysisthereasonsoftheriskofbankaccounting,andputforwardtargetedcommercialbankaccountingriskpreventionmeasures.WiththecontinuousdevelopmentofcommercialBanks,graduallyoccupyanimportantpositioninthefinancialsystem,andthevariousriskscausedpeopleattachgreatimportanceto.Thesixthplenaryofsixteensessionputforwardtoimprovetheemergencymanagementsystemofthemechanism,effectivelycopewiththerisksistoconstructasocialistharmonioussocietymustbeabigproblemseriously.Accountingriskasoneofthemostimportantriskofcommercialbank'srisk,theinternalstaffhasacloserconnectionwiththebank,thereforehasthemoreprominentresearchsignificance.KEYWORDS：commercialbank,accountingrisk,defendingmeasures目录1引言..............................................................11.1研究背景和选题意义...............................................................................11.2文献综述...................................................................................................11.2.1国外研究现状...............................................................................11.2.2国内研究现状...............................................................................11.2.3研究方法.......................................................................................21.2.4结构框架.......................................................................................22商业银行会计风险概述..............................................32.1会计风险及商业银行会计风险的概念...................................................32.1.1会计风险的涵义...........................................................................32.1.2商业银行会计风险的涵义...........................................................32.2商业银行会计风险的主要表现形式.......................................................42.2.1会计管理方面风险.......................................................................42.2.2会计业务方面风险.......................................................................52.2.3其他方面会计风险................................................................