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1、Riskofcommercialbankcreditisonguardtechnicalresearch華南理工大學(xué)網(wǎng)絡(luò)教育學(xué)院畢業(yè)論文（設(shè)計(jì)）參考文獻(xiàn)摘要金融是國民經(jīng)濟(jì)的核心，其安全運(yùn)行關(guān)系著經(jīng)濟(jì)的發(fā)展和社會(huì)的穩(wěn)定。會(huì)計(jì)業(yè)務(wù)作為商業(yè)銀行最基本的業(yè)務(wù)，始終貫穿銀行經(jīng)營管理的全過程。近幾年金融系統(tǒng)案件頻繁發(fā)生，大多與執(zhí)行會(huì)計(jì)制度不嚴(yán)，會(huì)計(jì)監(jiān)督乏力有著密切關(guān)系。因此，如何在競爭中提高抵御風(fēng)險(xiǎn)的能力，特別是規(guī)避銀行會(huì)計(jì)風(fēng)險(xiǎn)的發(fā)生，提高自身的競爭力，已成為銀行風(fēng)險(xiǎn)管理的重點(diǎn)。本文立足商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)管理的具體
2、實(shí)踐，運(yùn)用理論與實(shí)踐相結(jié)合的方式，通過對銀行會(huì)計(jì)風(fēng)險(xiǎn)概念和風(fēng)險(xiǎn)管理進(jìn)行闡述，分析了會(huì)計(jì)風(fēng)險(xiǎn)的表現(xiàn)形式、特點(diǎn)、形成原因，總結(jié)提出了防范銀行會(huì)計(jì)風(fēng)險(xiǎn)的具體措施，旨在有效化解和防范當(dāng)前我國商業(yè)銀行的會(huì)計(jì)風(fēng)險(xiǎn)。關(guān)鍵字：銀行；會(huì)計(jì)風(fēng)險(xiǎn)；會(huì)計(jì)風(fēng)險(xiǎn)防范III參考文獻(xiàn)AbstractFinanceisthecoreofnationalencnomywhosefunctioninginasecurewayguaranteestheeconomicdevelopmentandsocialstabilityofacount
3、ry.Accounting,asthemostbasicactivityofcommercialbank,staysveryimportantthroughoutthewholeprocessofbankmanagementandadministration.Atpresent,commercialbankfrequentlyinvolvedinseriouslawcases,whichindicatestheprobleminthediscountofcarringouttheaccountings
4、ystemandsupervisedeed.Therefore,howtoimprovetheabilityofresistingrisk,eapecially,eludigtheoccurofaccountingrisk,nowbecomesthefocusofbankriskmanagement.Thispaper,startingfromthepracticeofaccountingriskmanagementofcommercialbanks,bymeansoftheoreticalstudy
5、aswellaspractice,inductiontheconceptsofaccountingriskandriskmanagementofbank,summarizationandanalyzestheform,charactersticsandcausesofaccountingriskscommercialbankspossiblyface,andprovidespracticalstrategiestoavoidaccountingrisks.Keywords：bank;accountin
6、grisk;accountingriskpreventionIII參考文獻(xiàn)目錄摘要IABSTRACTII第一章緒論11.1選題的由來和意義11.2文獻(xiàn)綜述11.2.1銀行會(huì)計(jì)風(fēng)險(xiǎn)表現(xiàn)11.2.2銀行會(huì)計(jì)風(fēng)險(xiǎn)成因分析21.2.3防范和控制銀行會(huì)計(jì)風(fēng)險(xiǎn)的對策31.3研究方法和論文結(jié)構(gòu)3第二章我國商業(yè)銀行面臨的會(huì)計(jì)風(fēng)險(xiǎn)分析52.1銀行會(huì)計(jì)風(fēng)險(xiǎn)及風(fēng)險(xiǎn)管理52.1.1銀行會(huì)計(jì)風(fēng)險(xiǎn)概念52.1.2銀行會(huì)計(jì)風(fēng)險(xiǎn)與銀行風(fēng)險(xiǎn)的關(guān)系52.1.3銀行會(huì)計(jì)風(fēng)險(xiǎn)管理52.2會(huì)計(jì)風(fēng)險(xiǎn)的主要表現(xiàn)形式62.2.1會(huì)計(jì)業(yè)務(wù)方面風(fēng)險(xiǎn)62
7、.2.2會(huì)計(jì)管理方面風(fēng)險(xiǎn)72.2.3其他會(huì)計(jì)風(fēng)險(xiǎn)72.3會(huì)計(jì)風(fēng)險(xiǎn)的主要特點(diǎn)82.3.1銀行會(huì)計(jì)風(fēng)險(xiǎn)的隱蔽性82.3.2銀行會(huì)計(jì)風(fēng)險(xiǎn)的突發(fā)性82.3.3銀行會(huì)計(jì)風(fēng)險(xiǎn)的延緩性82.4本章小結(jié)9第三章我國商業(yè)銀行缺乏會(huì)計(jì)風(fēng)險(xiǎn)防范的原因分析103.1社會(huì)環(huán)境的影響103.1.1競爭日益激烈的市場經(jīng)濟(jì)環(huán)境103.1.2尚不完善的金融管理模式103.1.3不法分子日益猖撅的犯罪活動(dòng)103.2銀行內(nèi)部因素的影響113.2.1會(huì)計(jì)管理方面113.2.2會(huì)計(jì)人員方面113.3本章小結(jié)12III參考文獻(xiàn)第四章加強(qiáng)我國商業(yè)
8、銀行防范會(huì)計(jì)風(fēng)險(xiǎn)的建議134.1借鑒國際經(jīng)驗(yàn)對銀行會(huì)計(jì)風(fēng)險(xiǎn)進(jìn)行防范134.2具體對策144.2.1完善金融監(jiān)管模式144.2.2實(shí)行集中管理型的會(huì)計(jì)核算管理體制154.2.3科學(xué)健全會(huì)計(jì)核算體系154.2.4嚴(yán)密銀行會(huì)計(jì)內(nèi)控體系164.2.5完善外部控制約束機(jī)制174.2.6建立銀行會(huì)計(jì)信息系統(tǒng)174.2.7其他配套措施184.3本章小結(jié)19結(jié)論20致謝21參考文獻(xiàn)22III參考文獻(xiàn)第一章緒論1.1選題的由來和意義在計(jì)劃經(jīng)濟(jì)體制下，我國銀行扮演的是一種政
