浅析我国商业银行会计风险及控制.doc

题目：浅析我国商业银行会计风险及控制 浅析我国商业银行会计风险及控制 安商要】我鬧的商业银行存在着极高的经营风险，这些风险常常和会计制度宥关。这些会 计风险随着金融市场化改革和开放度的不断提高而越來越突出。R前各商业银行都己经将控 制会计风险确定为商业银行风险管理工作的蜇点。对于金融风险的防范与抵御，重要的是要 建立及吋、科学、严格的会计信息系统，让商业银行会计信息系统贯穿于整个银行风险防范 与化解的全过程之中，使之形成一条良好地保护屏障。加强商业银行会计风险控制需要分析 风险产生的原因、目前状况和存在问题，并在此基础上提出具体的风险管理的措施。 关键词】商业银行；风险控制；风险管理；会计风险 Brief Analysis China’s commercial banks accounting risk and control [Abstract] China’s commercial banks there is a high degree of operational risks, these risks are often related to the accounting system. These accounting risk with the continuous improvement of the financial market-oriented reforms and openness. All commercial banks have control the accounting risks identified as the focus of the work of commercial banks risk management. For possible financial risks and to resist, it is important to establish a timely, scientific, strict accounting information systems, accounting information system throughout the entire banking risk prevention and the whole process to resolve among the commercial banks, so as to form a good protection barrier. Strengthen commercial banks accounting risk control need to analyze the risk of the causes of the current situation and existing problems, and specific risk management measures proposed on this basis. [Key words] Commercial banks; risk control; risk management; accounting risk 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 引言 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 商业银行会计风险的表现形式 1 HYPERLINK \l bookmark4 \o Current Document \h （一） 票据结算方而的风险 1 HYPERLINK \l bookmark5 \o Current Document \h （二） 会计核算方面的风险 1 HYPERLINK \l bookmark6 \o Current Document \h （三） 会计内控方而的风险 2 HYPERLINK \l bookmark7 \o Current Document \h 二、 商业银行会计风险产生的原因分析 2 HYPERLINK \l bookmark8 \o Current Document \h （一） 商业银行会计风险产生的外部原因分析 2 HYPERLINK \l bookmark9 \o Current Document \h （二） 商业银行会计风险产生的内部原因分析 3 HYPERLINK \l bookmark10 \o Current Document \h 三、 商业银行会计风险控制屮存在的问题 4 HYPERLINK \l bookmark11 \o Current Document \h （一） 思想认识不