对商业银行会计风险问题的探讨.docVIP

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT III 对商业银行会计风险问题的探讨 摘要：会计风险是银行风险防范的重点之一。近年来,国际国内商业银行业由于会计的不法操作造成经济损失的案件不断发生,不仅影响了经济的正常运行,也破坏了社会的稳定。这些案件的涉案金额较大，社会影响及其恶劣，说明会计风险应该收到社会的广泛关注。 本文的以理论分析为基础, 立足于会计风险已有的研究,根据国内外会计风险研究综述, 分析了会计风险的基本内涵和特点，总结关于目前商业银行会计风险控制中尚存在的问题和原因，再以国内外的典型案例为剖析,总结出防范我国商业银行会计风险的几点思考。 关键词：商业银行会计；会计风险；监管；启示 Discussion on the Accounting Risk of Commercial Bank Abstract: The accounting risk is one of the key point of bank risk prevention.In recent years. The loss resulting from the illegal accounting practice in international and domestic commercial banks not only influences the normal operation of the economy, also undermine the stability of the society.Because the amount of these cases is larger, and the social influence is bad, accounting risk should be received the widespread attention of the society.The paper based on theoretical analysis, according to research of the accounting risks at home and abroad, illustrates the basic concepts of accounting risks and characteristics, analyzing of the current problems and causes in the commercial banks, combined with typical cases at home and abroad, summed up several proposal for preventing accounting risks in commercial banks in China. Keywords: accounting in commercial bank; accounting exposure; supervise; enlightenment 目 录 TOC \o "1-6" \h \u HYPERLINK \l "_Toc387008878"1 引 言 PAGEREF _Toc387008878 \h 1 HYPERLINK \l "_Toc387008879"2 商业银行会计风险的概述 PAGEREF _Toc387008879 \h 1 HYPERLINK \l "_Toc387008880"2.1 商业银行会计风险的内涵 PAGEREF _Toc387008880 \h 1 HYPERLINK \l "_Toc387008881"2.2 商业银行会计风险的特点 PAGEREF _Toc387008881 \h 1 HYPERLINK \l "_Toc387008882"2.2.1 隐蔽性 PAGEREF _Toc387008882 \h 1 HYPERLINK \l "_Toc387008883"2.2.2 突发性 PAGEREF _Toc387008883 \h 2 HYPERLINK \l "_Toc387008884"2.2.3 复杂性 PAGEREF _Toc387008884 \h 2 HYPERLINK \l "_Toc387008885"2.2.4 严重性 PAGEREF _Toc387008885 \h 2 HYPERLINK \l "_Toc387008886"2.3 商业银行会计风险存在的类型 PAGEREF _Toc387008886 \h 3 HYPERLINK \l "_Toc387008887"2.3.1 会计核算风险 PA