【摘要】：隨著經(jīng)濟全球化進程加快和金融體制改革的不斷深化,商業(yè)銀行作為金融中介在現(xiàn)代經(jīng)濟社會中占據(jù)十分重要的地位。在商業(yè)銀行經(jīng)營活動中,銀行的會計工作可謂是貫穿于銀行業(yè)務(wù)處理的始終,其運轉(zhuǎn)是否平穩(wěn)直接影響了商業(yè)銀行是否可以健康快速發(fā)展。但是,近年來我國商業(yè)銀行會計核算風險案件頻發(fā),涉案金額觸目驚心,不僅給國家?guī)砭薮蠼?jīng)濟損失,而且給銀行信譽帶來不良影響。因此,商業(yè)銀行會計風險防范是銀行風險管理的重要內(nèi)容。強化對會計風險的識別與控制,有效防范和化解銀行核算風險成為銀行風險管理的重中之重。本文基于銀行會計基本理論知識,以XY銀行長春分行為研究對象,搜集大量關(guān)于商業(yè)銀行會計風險的相關(guān)文獻,對XY銀行長春分行會計核算風險管理問題進行研究,分析其風險點,主要包括:會計人員工作安排混亂、檢查督導(dǎo)力度不夠、科技投入欠缺、會計人員風險意識不夠等。通過分析實際會計核算工作中遇到的典型案例,提出解決會計核算管理問題的優(yōu)化方案和保障措施。所以,一個完善、系統(tǒng)、高效的會計風險管理體制是解決問題的根本,提高會計風險管理水平,加強銀行會計風險防范管理有利于規(guī)范銀行會計工作,提高會計信息質(zhì)量,更有利于建立抵制外部復(fù)雜環(huán)境的防范機制,降低商業(yè)銀行會計核算風險。
[Abstract]:With the acceleration of economic globalization and the deepening of financial system reform, commercial banks play a very important role as financial intermediaries in modern economic society. In the business activities of commercial banks, the accounting work of banks can be described as throughout the handling of banking business, and whether its operation is smooth or not has a direct impact on the healthy and rapid development of commercial banks. However, in recent years, the accounting risk cases of commercial banks in China are frequent, and the amount involved is shocking, which not only brings huge economic losses to the country, but also brings adverse effects to the credibility of banks. Therefore, the commercial bank accounting risk prevention is the bank risk management important content. Strengthening the identification and control of accounting risk and effectively preventing and resolving the bank accounting risk has become the most important part of bank risk management. Based on the basic theoretical knowledge of bank accounting, this paper takes Changchun Branch of XY Bank as the research object, collects a large number of relevant documents on accounting risks of commercial banks, and studies the accounting risk management of Changchun Branch of XY Bank. The analysis of the risk points mainly includes: the accountant's work arrangement is confused, the inspection and supervision is not enough, the science and technology investment is not enough, the accountant's risk consciousness is not enough, etc. Based on the analysis of typical cases in the practical accounting work, this paper puts forward the optimization scheme and guarantee measures to solve the problems of accounting management. Therefore, a perfect, systematic and efficient accounting risk management system is the root of solving the problem. Improving the level of accounting risk management and strengthening bank accounting risk prevention management are conducive to standardizing bank accounting work and improving the quality of accounting information. More conducive to the establishment of a prevention mechanism to resist the external complex environment and reduce the accounting risk of commercial banks.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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