金融风险与会计防范选择的研究.docVIP

编号（学号）: 金融风险与会计防范选择的研究 摘要：金融是现代经济的核心，金融市场是市场经济体系的动脉，是市场配置关系的主 要形式。金融在社会经济发展中处于特别重要的地位，有着不可替代的作用。金融体系 的安全、高效、稳健运行，对经济全局的稳定和发展至关重要。由于金融业渗透到社会 生活的各个领域，又是一个特殊的高风险行业，一旦金融机构出现危机很容易在整个金 融体系中引起连锁反应，引发全局性、系统性的金融风波，从而导致经济秩序的混乱， 其至引发严重的政治经济危机。所以，如何化解和防范金融风险己成为银行管理活动屮 一个十分迫切而又重要的内容，文章拟从会计角度探讨这一问题。 关键字：金融风险，会计制度 Financial risk and prevention of accounting choice Abstract： Finanee is the core of modern economy, financial markets are the arteries of the market economy system, the main form of market allocation. Finance in the development of the social economy in a very important position, plays an irreplaceable role. The security of the financial system, high efficiency, stable operation, to the overall economic stability and development. Because of the financial industry penetrated into all fields of social life, and is a special industry with high risk, once the financial crisis is very easy in the whole financial system caused a chain reaction, caused overall, systemic financial crisis, which led to the economic order in the chaos, and even lead to serious political and economic crisis. Therefore, how to prevent and resolve financial risks has become the bank management activities in a very urgent and important content, this article from the accounting perspective on this issue? Keywords： Financial risk , accounting system 目录 TOC \o 1-5 \h \z 1弓丨言 1 HYPERLINK \l bookmark42金融风险的概念 1 HYPERLINK \l bookmark63金融风险的分类 1 HYPERLINK \l bookmark83.1宏观层而的金融风险 1 HYPERLINK \l bookmark102微观层面的金融风险 1 4.1次贷危机的发生原因 1 HYPERLINK \l bookmark144?2次贷危机对我国防范风险的启示 2 HYPERLINK \l bookmark165如何防范金融风险 2 HYPERLINK \l bookmark185. 1金融机构对金融风险的会计防范 2 5.1.2改进呆账准备、坏账准备的计提方法充分体现谨慎性原则 3 5. 1. 3着力构建全面有效的金融会计风险监督保障体系 3 5.1.4积极推广责任会计 3 5.1.5 r泛运用会计电算化系统 3 HYPERLINK \l bookmark205?2非金融机构屮金融风险的会计防范 3 5. 2. 1非金融企业产生金融风险的原因 3 5. 2. 2非金融机构如何对金融风险进行防范 4 HYPERLINK \l bookmark22参考文献 5 致谢 6 第I页共I页 1引言 在我国经济H益呈现多元化的情况下，金融也在社会经济发展屮逐渐处于非常 重要的地位，冇着不可替代的作用。h 2007年的世界金融危机以来，金融风险也已成为 中国最流行的话题之一。金融危机还