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1、試論我國商業(yè)銀行的會計(jì)風(fēng)險與防范目錄一、商業(yè)銀行會計(jì)風(fēng)險的現(xiàn)狀分析········································································1（一）商業(yè)銀行會計(jì)風(fēng)險的基本概念···································································1（二）商業(yè)銀行會計(jì)風(fēng)險的特征··········································································21、銀行會
2、計(jì)風(fēng)險的隱敝性強(qiáng)··········································································22、銀行會計(jì)人員的道德風(fēng)險凸現(xiàn)···································································23、銀行會計(jì)風(fēng)險的信息不對稱·······································································24、銀行會計(jì)風(fēng)險的形式多元化··················
3、·····················································2（三）商業(yè)銀行傳統(tǒng)的會計(jì)核算模式面臨的挑戰(zhàn)·················································31、賬務(wù)組織體系受到嚴(yán)重沖擊·······································································32、會計(jì)核算過程所蘊(yùn)含的監(jiān)督控制功能出現(xiàn)弱化········································33、會計(jì)管理模式和管
4、理手段的有效性削弱···················································4二、商業(yè)銀行會計(jì)風(fēng)險產(chǎn)生的原因分析······························································4（一）銀行會計(jì)管理體制改革相對滯后，不能滿足防范銀行風(fēng)險的要求···········4（二）銀行會計(jì)制度的建設(shè)遲緩，無法滿足銀行風(fēng)險防范的需要·····················4（三）會計(jì)核算方法的特殊性·····································
5、········································4（四）會計(jì)人員業(yè)務(wù)素質(zhì)低、缺乏風(fēng)險防范意識···············································5三、防范銀行會計(jì)風(fēng)險的對策·············································································5（一）建立健全適應(yīng)商業(yè)銀行經(jīng)營要求的銀行內(nèi)部治理結(jié)構(gòu)和管理會計(jì)體系···51．盡快改變目前國有商業(yè)銀行所有者主體虛擬的現(xiàn)狀······················
6、···········52．改革現(xiàn)行分級分散的會計(jì)核算體制···························································5（二）深化銀行內(nèi)部會計(jì)監(jiān)控機(jī)制，構(gòu)建高效會計(jì)風(fēng)險監(jiān)督保障系統(tǒng)··············61．實(shí)現(xiàn)內(nèi)控制度、資源的優(yōu)化配制·······························································62．運(yùn)行過程中的監(jiān)控····························································
7、························6（三）加強(qiáng)銀行會計(jì)信息真實(shí)性、準(zhǔn)確性的披露與揭示，提高信息的使用價值·····61．完善會計(jì)報(bào)表體系，加強(qiáng)銀行風(fēng)險防范···················································62．建立有關(guān)“充分揭示”的責(zé)任制度····························································73．不斷完善銀行會計(jì)科目體系························································
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