会计财务管理-商业银行会计操作风险的成因及对策.docVIP

长春大学旅游学院 毕业设计（论文）纸 PAGE 商业银行会计操作风险的成因及对策 [摘 要] 商业银行在金融领域中占有着举足轻重的位置，它的会计核算能够及时反映国民经济水平，对于国家制定宏观经济政策有着重要的作用，所以对于商业银行会计的核算要求就要更加严格、准确。目前，商业银行发展速度很快，但在“运营”过程中存在很多问题，比如：技术手段的制约、业务流程不规范等，都会导致会计核算的不准确。在本篇文之中主要是分为四个章节对于商业银行风险操作风险方面的内容进行研究，第一章节对于相关概述进行介绍，第二章节对于商业银行会计操作的风险以及特点进行阐述，第三章节针对商业银行会计操作风险的原因一一介绍，最后提出具有针对性的建议和改善建议。希望进一步完善商业银行“运营”操作管理的体系，保证会计核算的可靠性，从而降低风险，减少损失。对于提升基层商业银行经营管理水平，提高经营效益有着重要作用。 [关键词] 商业银行；会计操作风险；运营 The Causes and Countermeasures of Accounting Operation Risk in Commercial Banks [Abstract] commercial banks in the financial sector occupies a pivotal position, accounting for it can reflect the level of the national economy, for the countries to develop macroeconomic policies have an important role, so for the accounting of commercial bank accounting requirements to more rigorous and accurate. At present, the development of commercial banks is very fast, but there are many problems in the operation process, such as: the control of technical means, business process is not standardized, and so on, it will lead to inaccurate accounting. This thesis is divided into four parts to analysis of commercial bank accounting operational risk. Firstly, the paper introduces the overview of the operational risk of commercial bank, secondly presents the current situation and characteristics of accounting operation risk of commercial bank, re analysis of the causes of accounting operation risk of commercial bank, finally to strengthen management to prevent and defuse financial risks put forward the methods and measures. To enhance the management level of the basic level commercial banks, improve the operating efficiency has an important role. [Key words] Commercial Bank； Accounting Operational Risk； Operate 目 录 TOC \o 1-3 \h \u 10709 引言 1 28019 一、商业银行操作风险概述 1 7894 （一）银行操作风险的界定 1 23592 （二）商业银行会计操作风险控制的意义 1 7469 二、商业银行会计操作风险的现状及特征 2 26336 （一）商业银行会计操作风险事件现状 2 15475 （二）商业银行会计操作风险的特征 1 22758 1.存贷款业务是会计操作风险事件发生的主要业务线