试论我国商业银行的会计风险与防范–论文.docVIP

目 录 一、商业银行会计风险的现状分析······································1（一）商业银行会计风险的基本概念····································1 （二）商业银行会计风险的特征·······································2 1、银行会计风险的隐敝性强········································2 2、银行会计人员的道德风险凸现····································2 3、银行会计风险的信息不对称······································2 4、银行会计风险的形式多元化······································2 （三）商业银行传统的会计核算模式面临的挑战··························3 1、账务组织体系受到严重冲击······································3 2、会计核算过程所蕴含的监督控制功能出现弱化······················3 3、会计管理模式和管理手段的有效性削弱····························4 二、商业银行会计风险产生的原因分析