银行业会计风险问题研究

论文编号:KJ488  论文字数:16050,页数:21  附任务书，开题报告

银行业会计风险问题研究
摘  要
 
 在市场经济加快发展的条件下，银行业高风险、高收益的特点日益突出。特别是银行会计风险问题，受到业内高度重视。如何化解和防范银行会计风险成为当前银行管理活动中一个十分迫切而又重要的内容。本文立足商业银行会计风险管理的具体实践，运用理论和实践相结合的方式。通过对银行会计风险概念和风险管理进行阐述，列举了会计业务、会计管理以及其他的银行会计风险的常见形式，然后对形成银行会计风险的内、外部成因进行了重点分析，结合兴业银行深圳分行的具体案例，总结提出“进一步加强建立规范的会计核算体系、严密银行会计内控制度、提高银行从业人员的素质”等防范银行会计风险的具体措施，旨在有效化解和防范当前我国商业银行的会计风险。
关键词：银行业 会计风险 风险成因 防范措施
 Risks of the banking sector accounting
Abstract

   Accelerate the development of a market economy under the conditions of the banking industry in high-risk, high-yield characteristics of increasingly prominent. Bank accounting risk, especially by the industry very seriously.How to resolve and prevent the risk of bank accounting bank management activities become a very urgent and important content. This article based on commercial bank risk management, specific accounting practices, the use of theoretical and practical combination. Concept of risk on bank accounting and risk management explained, citing the accounting business, accounting management, and other risks common form of bank accounting, bank accounting and risk on the formation of internal and external causes were analyzed, combined with the Industrial Bank Shenzhen Branch and the specific case, concluded that "further strengthen the establishment of a standardized accounting system, strict bank accounting internal control system to improve the quality of bank employees" and prevent the risk of bank accounting of specific measures designed to effectively guard against and defuse the current commercial bank in China accounting risk.
Keywords: banking  accounting risk  causes of the accounting risk  preventive measures

目  录
摘  要 Ⅰ
Abstract Ⅱ
1前言 1
2银行会计风险及风险管理 2
2.1银行风险与银行会计风险的概念 2
2.2银行会计风险与银行风险的关系 2
2.3银行会计风险管理 2
3银行会计风险的形式 3
3.1会计业务方面的风险 3
3.2会计管理方面的风险 3
3.3其他会计风险 4
4银行业会计风险成因分析 5
4.1导致银行会计风险的外部原因 5
4.2导致银行会计风险的内部原因 5
5银行会计风险防范措施和建议 9
5.1建立规范的会计核算体系 9
5.2严密银行会计内控制度 9
5.3建立全面的会计风险监督体系 9
5.4加强会计人员培训，提高会计人员素质 9
5.5建立银行会计信息系统 10
6透过兴业银行深圳分行案例看我国商业银行会计风险管理 11
6.1银行业会计风险现状 11
6.2兴业银行深圳分行概况 11
6.3兴业银行深圳分行会计风险防范现状 12
6.4不足和薄弱之处 13
7结束语 15
参考文献 16
谢辞 17