摘要
本文从商业银行角度,按照"先进性和现实性"并重的原则,以临柜业务为切入点,从会计作业入手,探讨建立包括主动识别、准确评估、动态检测、及时报告、有效缓释等五个环节在内的临柜业务会计操作风险管理体系。
From the prospective of a commercial bank,this essay will emphasize the equal importance of advancement and feasibility beginning with the teller＇s accounting to establish five links of the operating risk management system for teller accounting,including automatic recognition,precise evaluation,dynamic detection,timely report and effective solution.
出处
《特区经济》
北大核心
2010年第12期67-69,共3页
Special Zone Economy
关键词
商业银行
会计
操作风险
Commercial bank
Accounting
Operating risk
