商业银行会计结算风险.docVIP

学校代码：10410 序 号： 课 程 论 文 题目： 浅析我国商业银行会计结算风险 学 院： 经济贸易学院 姓 名： 李丽 学 号： 专 业： 财务管理 年 级： 大三 指导教师： 胡文捷 二0 一一年 十二 月 浅析我国商业银行会计结算风险摘要：会计工作是商业银行的重要基础工作。随着我国金融体制改革的不断深入,新业务也不断增加,使得银行会计工作面临更多风险。会计结算作为银行经营的一项基础性工作,肩负着重要使命,任何经营活动可以说都离不开会计结算。但随着改革的深入,业务的拓展,银行会计所面临的风险逐渐趋向于多样化、扩大化,近几年金融体系的大案、要案不断,银行业操作风险案件频发，影响范围之大甚至可将一个银行摧毁，这使得国内外银行业对会计风险的重视程度大大提高。本文通过对商业银行会计结算风险研究分析，从而提出有利于我国商业银行风险防范措施及建议。关键词：商业银行风险?会计结算风险Abstract??? Content：Accounting work of commercial banks are the important basic work. Along with our country financial system reform unceasingly thorough, the new business will continue to increase, the bank accounting faces more risks.Accounting as the bank management work of sex of a foundation, is shouldering the important mission, any business activity can say is inseparable from the accounting settlement. But with the deepening of reform, the expansion of the business, the bank accounting risk gradually tend to be diverse, expand, in recent years, the financial system, major cases constantly, the frequent cases of banking operational risk, influence range and can be a bank to destroy, which makes the domestic banking industry to accountant risk attention degree is greatly improved. This article through to the commercial bank accounting risk analysis, which is conducive to Chinas commercial banking risk prevention measures and suggestions. Commercial bank accounting settlement operational risk is to strengthen the internal control of commercial bank is the key link. Key words: Commercial bank; Accounting work；risk; accounting risk 目 录 1、商业银行会计结算风险的具体表现及成因……………………… 1 1.1清算风险……………………………………… 1 1.2票据风险……………………………………… 1 1.3结算操作风险………………………………… 1 1.4内控风险……………………………………… 1 1.5经营风险……………………………………… 2 2、商业银行会计结算风险防范的措施……………………………… 2 2.1防范清算风险…………………