analysis of risk and prevention of financial accounting（风险分析和预防财务会计）.docVIP

Analysis of risk and prevention of financial accounting Abstract: Financial Accounting risk is the risk of commercial banks to finance an important part of this paper, the risk of financial accounting definition, types, causes, and its relationship with the discussion of credit risk assets, financial accounting of how to prevent risks from the macro and micro aspects as the shallow. Keywords: financial accounting risks; types, causes, avoid, prevent First, there are eight types of financial accounting risks (A) operation of risk management Such risk is the risk in the banking organization, due to accounting errors caused by operational risk include: accounting, savings or handling is not strong sense of responsibility and sense of law and caused property damage. Bank as a highly specialized accounting and risk and large departments of accounting, the face of a large number of settlement bills, cash assets, as well as TEST KEY, seals, important blank vouchers, valuable documents, etc., in the event of omissions and the system is not working sound is huge loss of assets, while bank credit will result in damage. (B) the distortion of risk information All business activities of banks should be reflected through the accounting information, to safeguard their own interests a lot of lines and the higher line violation on financial policy requirements, the accounting information processing in a big fuss, resulting in the accounting department provided information is untrue, is not sufficient , true accounts off the table, cook the books off the table, any adjustment of balance of payments account and so in fact obscures the quality of credit assets and risks, the impact on the objective assessment of the status of banks and thus lead to greater risk. (C) weak risk oversight Although China lt;lt;People’s Commercial Bank Law Banking Law gt;gt;,lt;lt;gt;gt; require commercial banks to operate according to law, but in the improper benefit dri