商业银行会计柜面操作风险产生的原因与对策

Analysis on what Caused the Commercial Bank s Accountant Counter Operation Risk and Countermeasures

阐述了商业银行会计业务柜面操作风险的表现形式,分析了造成商业银行会计业务柜面操作风险的原因,从加强会计监督、设置科学操作流程、强化制度建设、提高人员素质及建立会计行为风险预警制度等方面探寻了商业银行控制会计业务柜面操作风险的对策。

This paper expounds the manifestations of commercial bank s accountant counter operation risk,analyzes the reasons of commercial bank s accountant counter operation risk,and puts forward some countermeasures for controlling commercial bank s accountant counter operation risk from five aspects of strengthening the accounting supervision,setting up scientific operating process,strengthening the system construction,improving the personnel quality,and establishing accountants behavioral risk warning system.