我国商业银行结算风险问题研究

Settlement Risks in Chinese Commercial Banks

银行支付结算工作是银行会计工作的基础,银行支付结算工作质量的好坏直接影响会计工作质量好坏。银行结算风险的出现使银行资金直接造成损失。近年来,银行结算案件发生呈上升趋势,防范结算风险的重要性受到各银行的重视,已经作为银行内部监管的一项重要工作。

Settlement is the fundation of bank accounting work.The quality of settlement may be directly related to accounting quality.However, settlement risks bring about great losses for banks.In recent years,the cases caused by settlement risks has been enormously increased.So to banks from settlement risks has gained the attention of relative bank administrative departments.And now it has been viewed as one of the most important tasks for banks to strengthen their internal supervision and management.