论基层商业银行会计风险的防范

Guard Against the Accountant Risk of Grass Roots Unit of Commercial Bank

随着我国社会主义市场经济的建立发展和金融体制改革的不断深化,银行会计面临的风险日趋多样化、扩大化。近年来,基层商业银行会计风险控制工作中存在的缺陷和不足逐渐显露出来。因此,加强银行会计管理工作,完善会计内控制度,规范会计行为是银行防范和化解风险的重要一环。本文在总结目前我国银行会计风险主要表现形式的基础上,全面剖析了其产生的原因,并提出了防范风险的相关对策和举措。

Along with the establishment and development of socialist market economy and deepening reform of financial system in our country, bank accountant faces diverse risks day by day. In recent years, the flaw and insufficiency revealed gradually in the work of risk control in grass roots unit of commercial bank. Therefoere, to strengthen the management of bank accountant, perfect the interior system of accounting, and standardize the accountant＇s behavior is an important part to guard and solve the banking risk. Based on the summarization of the main form of accountant risk, its cause is analyzed and the countermeasures are put forward.