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银行会计风险是金融风险中一个不可忽略的问题,防范银行会计风险是一项系统工程,涉及到银行工作的方方面面。本文从银行会计风险的表现形式出发,分析了其成因,并从建立健全适应商业银行经营要求的会计管理体制、加强银行会计信息的披露与揭示、深化银行会计内部控制机制建设、进一步贯彻谨慎性原则以及为银行稳健经营创造必要的条件等方面提出了防范银行会计风险的对策建议。
Bank accounting risk is a non-negligible problem in financial risk. Preventing bank accounting risk is a systematic project and involves all aspects of bank work. Based on the manifestation of the bank’s accounting risk, this article analyzes the causes of the bank’s accounting risk, and from the establishment and improvement of the accounting management system to meet the operational requirements of the commercial bank, strengthens the disclosure and disclosure of the bank’s accounting information, deepens the construction of the internal control mechanism of the bank’s accounting, further implements the prudence Principle and for the bank to create the necessary conditions for stable operation, etc. put forward countermeasures and suggestions to prevent bank accounting risk.