XY银行长春分行会计核算风险管理优化研究

发布时间：2018-10-09 19:18

【摘要】：随着经济全球化进程加快和金融体制改革的不断深化,商业银行作为金融中介在现代经济社会中占据十分重要的地位。在商业银行经营活动中,银行的会计工作可谓是贯穿于银行业务处理的始终,其运转是否平稳直接影响了商业银行是否可以健康快速发展。但是,近年来我国商业银行会计核算风险案件频发,涉案金额触目惊心,不仅给国家带来巨大经济损失,而且给银行信誉带来不良影响。因此,商业银行会计风险防范是银行风险管理的重要内容。强化对会计风险的识别与控制,有效防范和化解银行核算风险成为银行风险管理的重中之重。本文基于银行会计基本理论知识,以XY银行长春分行为研究对象,搜集大量关于商业银行会计风险的相关文献,对XY银行长春分行会计核算风险管理问题进行研究,分析其风险点,主要包括:会计人员工作安排混乱、检查督导力度不够、科技投入欠缺、会计人员风险意识不够等。通过分析实际会计核算工作中遇到的典型案例,提出解决会计核算管理问题的优化方案和保障措施。所以,一个完善、系统、高效的会计风险管理体制是解决问题的根本,提高会计风险管理水平,加强银行会计风险防范管理有利于规范银行会计工作,提高会计信息质量,更有利于建立抵制外部复杂环境的防范机制,降低商业银行会计核算风险。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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