防范会计操作风险

• 作 者: 姜培培
• 机 构: 农发行山东省枣庄市薛城区支行,
• 出 处: 农业发展与金融
• 发表日期: 2017年06期

操作风险是巴塞尔委员会认定的银行三大风险之一,会计结算是银行的基本职能和基础工作,会计操作风险与会计结算业务相生相伴如影随形,它不仅危及银行和客户的资金安全,也会对银行声誉和发展构成危害。为此,防控会计操作风险是所有银行的共同目标,也是农发行健康有效发展、打造百年老店的前提条件。本文就农发行会计操作风险及防范谈点浅见。

Operational risk is one of the three major risks identified by the Basel Committee. Accounting and accounting are the basic functions and basic work of the bank. The operation risk of accounting and the accounting and settlement business go hand in hand. It not only endangers the capital safety of banks and customers, Bank reputation and development constitute a hazard. To this end, prevention and control of accounting risk is the common goal of all banks, but also a healthy and effective development of Agricultural Development Bank, build a century-old preconditions. This article on the Agricultural Bank of accounting operation risk and prevention talk shallowly.