我国商业银行会计风险防范研究.doc

华南理工大学网络教育学院毕业论文（设计） PAGE 2 PAGE 1 华南理工大学网络教育学院毕业论文（设计） 华南理工大学网络教育学院毕业论文（设计说明书） STYLEREF 标题 1 \* MERGEFORMAT 摘 要 PAGE I 摘 要 金融是国民经济的核心，其安全运行关系着经济的发展和社会的稳定。会计业务作为商业银行最基本的业务，始终贯穿银行经营管理的全过程。近几年金融系统案件频繁发生，大多与执行会计制度不严，会计监督乏力有着密切关系。因此，如何在竞争中提高抵御风险的能力，特别是规避银行会计风险的发生，提高自身的竞争力，已成为银行风险管理的重点。 本文立足商业银行会计风险管理的具体实践，运用理论与实践相结合的方式，通过对银行会计风险概念和风险管理进行阐述，分析了会计风险的表现形式、特点、形成原因，总结提出了防范银行会计风险的具体措施，旨在有效化解和防范当前我国商业银行的会计 风险。 关键字：银行；会计风险；会计风险防范 华南理工大学网络教育学院毕业论文（设计说明书） PAGE II Abstract Finance is the core of national encnomy whose functioning in a secure way guarantees the economic development and social stability of a country. Accounting, as the most basic activity of commercial bank, stays very important throughout the whole process of bank management and administration. At present, commercial bank frequently involved in serious law cases, which indicates the problem in the discount of carring out the accounting system and supervise deed. Therefore, how to improve the ability of resisting risk, eapecially, eludig the occur of accounting risk, now becomes the focus of bank risk management. This paper, starting from the practice of accounting risk management of commercial banks, by means of the oretical study as well as practice, induction the concepts of accounting risk and risk management of bank, summarization andanalyzes the form, characterstics and causes of accounting risks commercial banks possibly face, and provides practical strategies to avoid accounting risks. Keywords：bank; accounting risk; accounting risk prevention 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc265242432 摘 要 PAGEREF _Toc265242432 \h I HYPERLINK \l _Toc265242433 Abstract PAGEREF _Toc265242433 \h II HYPERLINK \l _Toc265242435 第一章绪论 PAGEREF _Toc265242435 \h 1 HYPERLINK \l _Toc265242436 1.1 选题的由来和意义 PAGEREF _Toc265242436 \h 1 HYPERLINK \l _Toc265242437 1.2 文献综述 PAGEREF _Toc265242437 \h 1 HYPERLINK \l _Toc265242438 1.2.1 银行会计风险表现 PAGEREF _Toc265242438 \h 1 HYPERLINK \l _Toc265242439 1.2.2 银行会计风险成因分析