摘要
防范商业银行会计结算操作风险是加强商业银行内部控制的关键环节。本文在归纳总结我国商业银行会计结算操作风险表现形式的基础上,分析了商业银行会计结算操作风险产生的原因,并提出了防范商业银行会计结算操作风险的相关措施。
The prevention of the commercial banks accounting operational risk is the key link to strengthen the internal control of commercial banks.In this paper,based on summing up the manifestation of Chinese commercial banks accounting operational risk,the author analyzed the causes of operational risk,and put forword some preventive measures.
出处
《区域金融研究》
2009年第4期33-35,共3页
Journal of Regional Financial Research
关键词
商业银行
操作风险
会计结算
防范措施
Commercial Banks
Operational Risk
Accounting
Preventive Measures
