銀行業(yè)會(huì)計(jì)風(fēng)險(xiǎn)問(wèn)題研究

論文編號(hào):KJ488  論文字?jǐn)?shù):16050,頁(yè)數(shù):21  附任務(wù)書(shū)，開(kāi)題報(bào)告

銀行業(yè)會(huì)計(jì)風(fēng)險(xiǎn)問(wèn)題研究
摘  要
 
 在市場(chǎng)經(jīng)濟(jì)加快發(fā)展的條件下，銀行業(yè)高風(fēng)險(xiǎn)、高收益的特點(diǎn)日益突出。特別是銀行會(huì)計(jì)風(fēng)險(xiǎn)問(wèn)題，受到業(yè)內(nèi)高度重視。如何化解和防范銀行會(huì)計(jì)風(fēng)險(xiǎn)成為當(dāng)前銀行管理活動(dòng)中一個(gè)十分迫切而又重要的內(nèi)容。本文立足商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理的具體實(shí)踐，運(yùn)用理論和實(shí)踐相結(jié)合的方式。通過(guò)對(duì)銀行會(huì)計(jì)風(fēng)險(xiǎn)概念和風(fēng)險(xiǎn)管理進(jìn)行闡述，列舉了會(huì)計(jì)業(yè)務(wù)、會(huì)計(jì)管理以及其他的銀行會(huì)計(jì)風(fēng)險(xiǎn)的常見(jiàn)形式，然后對(duì)形成銀行會(huì)計(jì)風(fēng)險(xiǎn)的內(nèi)、外部成因進(jìn)行了重點(diǎn)分析，結(jié)合興業(yè)銀行深圳分行的具體案例，總結(jié)提出“進(jìn)一步加強(qiáng)建立規(guī)范的會(huì)計(jì)核算體系、嚴(yán)密銀行會(huì)計(jì)內(nèi)控制度、提高銀行從業(yè)人員的素質(zhì)”等防范銀行會(huì)計(jì)風(fēng)險(xiǎn)的具體措施，旨在有效化解和防范當(dāng)前我國(guó)商業(yè)銀行的會(huì)計(jì)風(fēng)險(xiǎn)。
關(guān)鍵詞：銀行業(yè) 會(huì)計(jì)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)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  錄
摘  要 Ⅰ
Abstract Ⅱ
1前言 1
2銀行會(huì)計(jì)風(fēng)險(xiǎn)及風(fēng)險(xiǎn)管理 2
2.1銀行風(fēng)險(xiǎn)與銀行會(huì)計(jì)風(fēng)險(xiǎn)的概念 2
2.2銀行會(huì)計(jì)風(fēng)險(xiǎn)與銀行風(fēng)險(xiǎn)的關(guān)系 2
2.3銀行會(huì)計(jì)風(fēng)險(xiǎn)管理 2
3銀行會(huì)計(jì)風(fēng)險(xiǎn)的形式 3
3.1會(huì)計(jì)業(yè)務(wù)方面的風(fēng)險(xiǎn) 3
3.2會(huì)計(jì)管理方面的風(fēng)險(xiǎn) 3
3.3其他會(huì)計(jì)風(fēng)險(xiǎn) 4
4銀行業(yè)會(huì)計(jì)風(fēng)險(xiǎn)成因分析 5
4.1導(dǎo)致銀行會(huì)計(jì)風(fēng)險(xiǎn)的外部原因 5
4.2導(dǎo)致銀行會(huì)計(jì)風(fēng)險(xiǎn)的內(nèi)部原因 5
5銀行會(huì)計(jì)風(fēng)險(xiǎn)防范措施和建議 9
5.1建立規(guī)范的會(huì)計(jì)核算體系 9
5.2嚴(yán)密銀行會(huì)計(jì)內(nèi)控制度 9
5.3建立全面的會(huì)計(jì)風(fēng)險(xiǎn)監(jiān)督體系 9
5.4加強(qiáng)會(huì)計(jì)人員培訓(xùn)，提高會(huì)計(jì)人員素質(zhì) 9
5.5建立銀行會(huì)計(jì)信息系統(tǒng) 10
6透過(guò)興業(yè)銀行深圳分行案例看我國(guó)商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理 11
6.1銀行業(yè)會(huì)計(jì)風(fēng)險(xiǎn)現(xiàn)狀 11
6.2興業(yè)銀行深圳分行概況 11
6.3興業(yè)銀行深圳分行會(huì)計(jì)風(fēng)險(xiǎn)防范現(xiàn)狀 12
6.4不足和薄弱之處 13
7結(jié)束語(yǔ) 15
參考文獻(xiàn) 16
謝辭 17