![[试论银行会计内部控制]](https://bycxsj.oss-cn-shenzhen.aliyuncs.com/wp-content/uploads/2022/04/1649496627-e653cfe67e306cf.png)
摘 要：随着我国社会经济的发展和社会关系的曰益复杂化，金融体制改革的不断深化，银行会计面临的风险曰趋多样化。虚假会计信息不但会使会计信息使用者在运用会计信息进行判断、分析.预测、决策时发生失误，而且也会误导政府对金融市场的监管和对金融市场的控制。近几年金融系统案件频繁发生，某种程度也源于会计监督乏力。因此.加强银行会计风险的防范.提髙银行会计内控水平也就成为我国银行会计工作的重中之重。银行会计是银行防范风险的首要防线，会计内部控制在银行风险管理中具有重要作用。电子网络化业务不断发展的新形势下，银行会计人员的风险意识相对淡薄、内控制度的建设相对滞后，出现了许多新问题。根据20多年的银行会计实践经验，对现实工作中出现的问题加以分析，提出一系列加强和完善银行会计内部控制制度的措施，为内部控制制度的实施创造良好的条件和氛围。
关键词: 银行;会计内部控制；风险管理
Abstract: with the development of our social economy and the social relations of increasingly complex, the deepening reform of the financial system, the risk of bank accounting is facing increasingly diversified. False accounting information will not only make the users of accounting information to judge, in the use of accounting information analysis. Failure prediction, decision making, but also will mislead the government supervision of the financial market and the financial market control. In recent years, the financial system cases occur frequently, to some extent also stems from the weakness of accounting supervision. Therefore. Strengthen the accounting risk prevention. The level of internal bank provided high bank accounting has become a priority among priorities of accounting work in our banks. Bank accounting is the first line of defense to prevent bank risks, which plays an important role in the risk management of bank accounting internal control. The new situation of the continuous development of electronic network service, the Construction Bank of accounting personnel’s risk awareness is relatively weak, the internal control system is relatively backward, many new problems arise. According to the 20 years of practice experience of bank accounting, to appear in real work is analyzed, and puts forward a series of strengthening and improving the bank accounting internal control system measures, implementation of internal control system and create favorable conditions and atmosphere.
Keywords: Bank; internal accounting control; risk management
目 录
（五）银行缺乏科学、系统、完整、规范的会计内部控制制度… 11
（四）严格执行会计的规章制度，对内部会计制度控制进行科学的整体规划… 14
