商业银行会计结算风险以及风险管理分析..docVIP

商业银行会计结算风险和风险管理分析 摘 要 随着我国市场经济的不断发展，商业银行的种类也在逐渐的增多，银行是人们储存钱财的重要地点，因此，商业银行的会计结算风险的防范显得更为重要。商业银行会计作为银行的一项基础性工作，肩负着核算银行业务、反映商业银行经营成果、预测业务发展前景、参与商业银行经营决策等重要职责，是商业银行实现稳健经营的重要保证。 随着我国市场经济的建立发展和金融体制改革的不断深入，银行会计面临的风险日趋多样化、扩大化，因此，加强商业银行会计风险的防范是我国当前金融风险防范的重中之重。通过加强商业银行会计风险防范，可以提高商业银行会计信息质量、规范商业银行会计工作，增强商业银行会计人员的责任感，从而将风险发生的可能性和风险发生带来的损失降到最低。本文在归纳总结商业银行会计结算操作风险表现形式的基础上，分析了商业银行会计结算风险产生的原因以及风险防范的意义，并提出了采取加强会计核算制度落实、建设高素质员工队伍、提高银行会计核算电子化水平等措施防范银行会计结算操作风险。 【关键词】 商业银行 会计结算 风险防范 Abstract With the continuous development of market economy in China, the banks are gradually increasing in variety, the bank is the important place for people to store money, accordingly, bank accounting settlement risk prevention is more important. Bank of accounting as a basic work of banks and shoulder accounting banking, operating results reflect the bank, forecast business development prospects, participation in decision-making banks and other important duties, the bank achieved an important guarantee for the sound operation. With the establishment of market economy development and deepening of the financial system, banks increasingly diverse accounting risks, expansion, therefore, strengthen the accounting of risk prevention is the top priority of the current financial risk prevention. By strengthening the bank accounting risk prevention, it can increase the quality of accounting information, standard bank accounting work, enhance the bank workers personnel duty, and to minimize the loss brought by the risk possibility of occurs. This paper summarizes the performance of operational risk and banking forms of settlement, based on analysis of operational risk and banking settlement causes, and proposed measures to strengthen the implementation of accounting systems and building high-quality workforce and improve the level of electronic banking and other accounting measures to prevent bank accounting settlement operational risk. 【Key words】 Commercial Banks; Accounting Settl