中国工商银行会计风险及对策研究.docVIP

中国工商银行会计风险及对策研究 摘 要 在我国经济高速发展的背景下，商业银行在经济中的突出作用越来越显现， 同样其面临的风险也更加复杂。商业银行经营的三原则是：“安全性、流动性、 盈利性”，安全性居第一位。各商业银行为了实现其稳健经营的目标，必须高度 重视银行各项风险的防范。而银行会计工作是实现银行业务的基础环节，强化会 计风险的识别和控制，有效地防范和化解银行会计风险已成为各家银行的共识。 本文以中国工商银行的会计风险为研究对象，开篇以中国工商银行会计风险 的现状及特点为切入点，探讨了目前中国工商银行存在的会计风险。从市场环境、 同业竞争及会计准则三方面分析了会计风险形成的外部因素和内部因素。结合中 国工商银行的实际情况，笔者从宏观和从微观两方面提出了建议及防范会计风险 的具体措施。 关键词：银行会计风险， 内部控制 ， 风险防范 I Abstract In the background of the rapid economic development, the commercial bank plays an important role. Also they must face the risks which are more complex. The three principles of commercial banks are: safety, liquidity, profitability, safety first. In order to achieve the gold of operation stabilization, all commercial banks must attach importance to different risks. The work of bank accounting is the basis for bank’s operation. How to identify 、prevent and solve bank accounting risk has become the consensus of all commercial banks. In this article, Industrial and Commercial Bank of China ICBC is the object of study. The article began with the ICBC accounting risk and characteristics of the current situation as entry points. Then the article analyses the bank accounting risk which exist in ICBC. From three respects of market environment, industry competition and accounting standards, the article analyses the External causes, then discuss internal causes in detail. Combining with situation of ICBC, the article also provides some targeted and innovative suggestions and specific measures to guard against the risk of bank accounting risk from the Macro and micro perspective. Key words: bank accounting risk