试论商业银行的会计风险及其防范

Accounting risks in commercial banks and countermeasures

会计工作在商业银行经营中的作用举足轻重 ,同时存在的风险也相当大。因此 ,分析商业银行存在的会计风险 ,并制订相应的防范措施显得尤为重要。在分析商业银行会计风险表现形式的基础上 。

Accounting work plays an important role in the operating of commercial banks, but the risks existing in the accounting work is also considerably high. Therefore, analyzing the accounting risks which commercial banks may have, and trying to take measures to resist them has becoming more and more important. Put forward some ideas about how to resist accounting risks in the commercial banks from various angle on the basis of analyzing the manifestation of the accounting risks.