会计财务管理-商业银行会计舞弊现状及对策研究.docxVIP

PAGE PAGE IV 商业银行会计舞弊现状及对策研究 摘要 会计活动是银行最基本的业务流程，它负责记录业务活动，计算业务结果，预测业务前景，提供决策依据。银行会计风险作为银行风险的重要组成部分，一旦发生会计决策失误，将会给银行的资本、财产和声誉带来重大损失。因此，研究银行会计舞弊现象，追根溯源，探索控制会计舞弊的措施，具有重要的现实意义。 本文首先对银行会计舞弊现状和问题进行了具体的探讨，然后对银行会计舞弊存在的问题从岗位制约不到位、内部管理不到位、系统监控不到位及基础工作不到位四个方面进行了归纳分析，接着从内外两个个方面深入分析了银行出现会计舞弊的问题的原因，即：经济金融环境与银行会计管理体制两个外部原因以及会计监督的内容和范围不完善、风险意识淡化、内部控制体系有缺陷及会计人员导致会计舞弊四个内部的原因。最后重点的从建立健全会计管理制度、规范和强化流程控制、优化人员结构及提高人员素质及加强监督、使外部与内部监督配合一直四个方面提出了提高银行防范会计舞弊改进措施的建议。本文采用的研究方法主要有：归纳总结法、文献法及调查研究法。本文具体结合银行来研究银行的会计舞弊问题，具体研究银行的舞弊问题，因此，本文研究对象和角度切入是一个创新。 关键词： 银行；会计舞弊；原因分析；防范措施 Abstract The most basic business process of a bank, accounting activities are responsible for recording business activities, calculating business results, predicting business prospects, providing decision-making basis and other important responsibilities. As an important part of bank risk, the bank accounting risk will bring great loss to the banks capital, property and reputation once the accounting decision is wrong. Therefore, it is of great practical significance to study the phenomenon of accounting fraud in Banks, trace to its origin, and explore the measures to deal with accounting fraud. This article firstly has carried on the introduction to a bank, and analyses the present situation of bank accounting fraud and lists the specific case, then the bank accounting fraud problems from restriction does not reach the designated position, internal management does not reach the designated position, system monitoring does not reach the designated position, and basic work does not reach the designated position four aspects has carried on the induction analysis, and then from the inside and outside two aspects analyzes the causes of bank accounting fraud problems, namely: Economic and financial environment and accounting management system of Banks are two external reasons, and the content and scope of accounting supervision are not perfect, risk consciousness is weakened, internal control system is defective, and accounting