银行会计风险与防范

The Risk of Bank Accounting and Resistance

随着社会主义市场经济的发展，风险问题越来越突出，会计风险也不可避免。在各种会计风险中银行会计风险是影响最大的会计风险。本文将银行会计风险分为管理风险、制度风险、违规风险和高科技运用的风险四种类型。从制度建设、会计操作、会计人员队伍建设以及社会环境分析了产生银行会计风险原因。

Abstract With the development of socialist market economy,the problem of risk has become more and more prominent.The risk of accounting is inevitable.Among all kinds of accounting risks,the risk of bank accounting is the most influential to the development of economy.This article deals with the risk of bank accounting which is divided into four types:the risk of management,the risk of system,the risk of violation of regulation and the risk of high tech application.The article also analyzes the causes in the risk of bank accounting from system construction,accounting operation,accounting staff training and social environment and presents some measures against the risk of bank accounting.