金融会计风险防范措施探讨.docxVIP

目录中文摘要1关键词1Abstract1Keywords2引言4一、金融会计风险的理论概述41、金融会计风险的定义42、金融会计风险的类型4二、金融会计风险产生的原因分析61、外部经济政策方面的原因62、内部管理模式方面的原因63、会计行为主体方面的原因6三、防范金融会计风险的对策71、紧跟外部环境，建立披露预警监督机制72、加强金融内部管理与控制83、加强会计行为主体控制，提高会计从业人员素质104、实行金融会计委派制11四、结束语11参考文献12金融会计风险防范措施探讨中文摘要：在我国经济日益呈现多元化趋势的情况下,防范与化解金融风险绝不能仅仅停留在信贷与支付的风险上,而要多方面、全方位看待金融风险。金融风险的表现形式是多种多样的,金融会计风险就是金融风险很重要的一个方面,其危害程度并不亚于信贷风险。因此,防范与化解金融会计风险是防范与化解金融风险的一个重要组成部分。本文根据金融会计风险的主要特性及成因,提出了通过逐步建立适应商业化经营特点的管理型金融会计新体系,加强和改善金融会计的信息揭示与披露系统,构建全面有效的金融会计风险监督保障系统;实现从决策实施到管理监督的较为完善的金融风险监控机制,积极推行责任会计和广泛运用会计电算化核算系统等措施以达到防范化解金融会计风险。关键词：金融会计；金融风险；会计防范Abstract:With the condition of the our country economy increasingly multi-facetted trend, guard against and defuse financial risks will not only stay on the risk of credit and payment, but also the various and comprehensive view of financial risks.There are various forms of financial risk, financial accounting risk is an important part of financial risk, the harm degree as credit risk.Therefore, guard against and defuse financial accounting risk an important part of guard against and defuse financial risks.The paper, based on the main features and the causes of the financial accounting risk, put forward by gradually establish a new financial accounting management system to adapt to the characteristics of commercial operation, to strengthen and improve financial accounting disclosure and disclosure system, build a comprehensive and effective financial accounting risk supervision and guarantee system; Carry out from the decision to financial risk management oversight of perfect monitoring mechanism, actively push responsibility accounting and the widely use of computerized accounting accounting system and other measures to prevent defuse financial accounting risks.Keywords:Financial Accounting；Accounting Prevention；Financial Ris引言改革开放以来，我国金融体制市场化改革的不断深入，极大地促进了国民经济的健康、快速发展。金融是现代经济的核心，同时金融又是一个特殊的高风险行业。特别是近年来，金融案件的发案率逐年上升，涉案金额大、牵涉部门多成为一大特点。 但对金融案件的分析可看出 80%的金融案件离不开会计部门的会计核算和资金清算，所以金融会计的风险防范在金融部门的内部控制管理中起着举足轻重的作用，是金融