on the causes of the financial accounting risks and preventive measures（财务会计风险的原因和预防措施）.docVIP

On the causes of the financial accounting risks and preventive measures Paper Network: Abstract: The financial sector in the economy-wide importance of the increasingly significant, with the Asian financial crisis and other international events, the financial risk of growing importance. This paper analyzes the causes of the risk of financial accounting, and its preventive measures are discussed. Keywords: asset and liability portfolios, financial accounting, risk prevention The Asian financial crisis to some extent, also sounded the alarm for China’s financial markets from the accounting point of view of prevention, lack of China’s financial institutions sector accounting regulatory mechanisms mature, flexible self-regulation can not be fully achieved, the problem reflects an objective and impartial , the information provided correct and timely, decisive and effective responses to deal with financial risk management objectives.’s accounting of China’s financial risk prevention should be strengthened. First, the causes of the risk of financial accounting 1 does not complete an objective model of financial regulation, said China’s current financial regulatory approach is not sound enough to risk control of financial institutions at a lower level on the one hand, the local government for a variety of considerations on the local financial industry to take protective measures, the impact of the financial institutions according to market rules of fair competition, and even make some financial institutions have too many ‘policy’ advantage on the other hand, there are financial macro-control vacuum, individual financial institutions do not comply with financial rules and regulations as a precondition of competitive behavior have occurred, but repeated, more out of the question and risk prevention goals. In addition, some financial institutions need to improve their internal control measures, to restrict the rights of balance, system lags behind, accounti