摘要
金融企业是经营货币信用业务的特殊企业,其风险程度远远大于国民经济其他部门和其他行业。控制金融企业风险是金融企业一个永恒的话题,金融企业会计风险则是金融风险中的重中之重。本文通过对金融企业会计风险的概念、表现形式、形成原因以及防范措施进行的探讨,就如何建立健全适应金融企业经营要求的会计制度体系,加强金融企业运行过程监控,运用联网电算化,强化金融企业会计电算化系统风险控制,提高金融企业会计人员的政策水平、职业道德和业务技能,加快金融企业业务发展等方面提出了建议。
The financial enterprise is manages the currency credit service the special enterprise,its risk degree is bigger than the national economy other departments,other professions by far.The control finance enterprise risk is a financial enterprise eternal topic,financial enterprise accountant the risk is in the financial risk the most important.This article through after financial enterprise accountant the risk concept,the manifestation,forms the reason as well as the guard measure carry on the shallow discussion,how establishes the perfect adaptation finance enterprise to manage the request the accounting system system,the enhancement finance enterprise movement process monitoring,the utilization networking computerization,strengthened finance enterprise accountant the computerization system risk control,enhances the financial enterprise accounting personnel's policy horizontal,the occupational ethics and the service skill,sped up aspects and so on financial enterprise service development to put forward the proposal.
出处
《西北农林科技大学学报(社会科学版)》
CSSCI
2010年第2期93-96,105,共5页
Journal of Northwest A&F University(Social Science Edition)
关键词
金融会计风险
表现形式
原因
建议
financial accountant risk
manifestation
reason
suggestion and decision-making