商业银行会计风险防范研究
当前，全世界经济危机的出现还有国家汇率的动荡，经济案例的屡见不鲜，这些因素都造成经济体系内部出现财务风险。因此，目前对于经济交易所的安全问题亟待解决。在金融体系中商业银行扮演着非常重要的角色，而且在银行经济管理的整个过程中会计工作与其密切相关，所以会计风险防范问题就显得十分重要。如果银行没有对会计风险防范进行严格的管控，将会很容易给不发分子可乘之机，迫使银行财产遭受严重的损失。本文对商业银行财务防范的一些基本理念进行了分析，还对该银行财务安全问题存在的缺陷以及解决该问题的重要意义进行了分析，此外还对该银行财务安全问题解决措施进行了研究。
关键词：商业银行；会计风险；防范对策
The financial system has been occupying a very important position in the process of economic development. The financial industry is related to all aspects of people’s daily life and social development. As a result of the global financial crisis, the exchange rate between countries has been greatly fluctuated, and financial and economic cases have occurred, thus making the accounting system within the financial risk. Therefore, in the process of economic development in China, the financial system has always occupied an important position, people’s daily life and social development and progress are inseparable from the financial industry this strong pillar. In recent years, with the global financial crisis and the ever-changing national exchange rate, coupled with the frequent occurrence of financial and economic cases, resulting in financial systems within the accounting risk. Therefore, at this stage to maintain the security of the financial system has become the whole market concerns. In the financial system, commercial banks play a very important role, and in the whole process of banking economic management accounting work closely related to it, so the accounting risk prevention problem is very important. If the bank does not have strict control of accounting risk prevention, it will be easy to take the opportunity of non-molecular factors, forcing the bank property suffered heavy losses.
Based on the research of accounting risk prevention of commercial banks at home and abroad, this paper expounds the related concepts of accounting prevention of commercial banks for the first time, then analyzes the causes of the risks of commercial banks’ accounting risks and the necessity of accounting risk prevention of commercial banks The And then puts forward the corresponding countermeasures against the prevention of accounting risk of commercial bank. Finally, it gives a concise discussion on the prevention of accounting risk of commercial banks, hoping to give some suggestions to the prevention of accounting risks of commercial banks.
Key words: commercial bank; accounting risk; prevention
一、绪论………………………………………………………………………………………………………………………… 1
（一）研究背景………………………………………………………………………………………………………. 1
（二）选题目的及意义……………………………………………………………………………………………. 1
（三）文献综述………………………………………………………………………………………………………. 1
1.国外研究现状………………………………………………………………………………………………… 2
2.国内研究现状………………………………………………………………………………………………… 2
（四）研究的主要内容……………………………………………………………………………………………. 3
二、商业银行会计风险防范的相关概念………………………………………………………………………….. 3
（一）商业银行的概念和会计风险的含义……………………………………………………………….. 3
1.商业银行的概念…………………………………………………………………………………………….. 3
2.会计风险的含义…………………………………………………………………………………………….. 3
（二）商业银行会计风险分类及特点………………………………………………………………………. 4
1.商业银行会计风险分类………………………………………………………………………………….. 4
2.商业银行会计风险的特点………………………………………………………………………………. 5
（三）商业银行会计风险控制的准则………………………………………………………………………. 6
1.适时性原则……………………………………………………………………………………………………. 6
2.适度性原则……………………………………………………………………………………………………. 7
3.适宜性原则……………………………………………………………………………………………………. 7
三、商业银行会计风险存在的原因…………………………………………………………………………………. 7
（一）商业银行会计风险存在的外部原因……………………………………………………………….. 7
1.行业监管部门监督职能失灵…………………………………………………………………………… 7
3.外部审计失效………………………………………………………………………………………………… 8
（二）商业银行会计风险存在风险的内部原因………………………………………………………… 8
1.战略目标定位不清晰……………………………………………………………………………………… 8
2.银行经营管理模式单一………………………………………………………………………………….. 8
3.风险评估失效………………………………………………………………………………………………… 9
4.信息披露机制不健全……………………………………………………………………………………… 9
四、商业银行会计风险防范与控制的必要性…………………………………………………………………… 9
（一）有利于提高银行会计信息质量………………………………………………………………………. 9
（二）有利于商业银行健康稳步发展…………………………………………………………………….. 10
（三）有利于规范银行会计工作……………………………………………………………………………. 10
（四）有利于提高会计人员素质……………………………………………………………………………. 10
五、商业银行会计风险的防范对策……………………………………………………………………………….. 10
（一）商业银行会计风险防范的外部对策……………………………………………………………… 10
1.完善金融监管体制建设………………………………………………………………………………… 10
2.加强外部审计风险的监督管理……………………………………………………………………… 11
（二）商业银行会计风险防范的内部对策……………………………………………………………… 12
1.制定清晰的战略规划定位…………………………………………………………………………….. 12
2.完善商业银行的经营管理模式……………………………………………………………………… 13
3.加强内部审计完善风险评估系统………………………………………………………………….. 13
4.完善商业银行的信息披露制度……………………………………………………………………… 14
结 论……………………………………………………………………………………………………………………………. 15
参考文献………………………………………………………………………………………………………………………. 16
致谢……………………………………………………………………………………………………………………………… 17
