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银行会计作为商业银行的一项基础性工作,具有重要的意义,贯穿于银行业务处理的全过程。随着金融体制改革的不断深化,商业银行会计面临的风险日趋多样化。特别是近几年银行金融系统案件频繁发生,这些事件的产生大多缘于会计监督乏力,因此,只有处理好银行的风险,才能实现银行的现代化发展,在我国现阶段加强银行会计风险的防范是防范我国当前金融风险防范的重中之中重要组成部分。本文首先分析了目前银行会计工作的风险,其次从会计管理体制、从业人员素质等三个方面加以分析风险出现的原因,最后结合上述分析探讨银行会计风险防范措施。
As a basic work of a commercial bank, bank accounting is of great significance and runs through the entire process of the banking business. With the continuous deepening of the reform of the financial system, the risks facing commercial banks are increasingly diversified. Especially in recent years, there are frequent cases of the banking financial system. Most of these incidents are caused by weak accounting supervision. Therefore, only by properly handling the risks of the banks, can the modernization of the banks be realized. At present, the prevention of bank accounting risks is Prevention of the current financial risk prevention in our country is an important part. This article first analyzes the current bank accounting risk, and secondly analyzes the reason of the risk from the three aspects of the accounting management system, the quality of practitioners, and so on. Finally, combining with the above analysis to explore the bank accounting risk prevention measures.