| 试论商业银行的会计风险及其防范 |
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| 引用本文： | 张琦.试论商业银行的会计风险及其防范[J].哈尔滨商业大学学报(自然科学版),2002,18(6):693-696. |
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| 作者姓名： | 张琦 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 会计工作在商业银行经营中的作用举足轻重,同时存在的风险也相当大.因此,分析商业银行存在的会计风险,并制订相应的防范措施显得尤为重要.在分析商业银行会计风险表现形式的基础上,从不同角度探讨了防范商业银行会计风险的一些思路.
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| 关 键 词： | 商业银行 会计风险 会计制度 内部控制 |
| 文章编号： | 1672-0946(2002)06-0693-04 |
| 修稿时间： | 2002年10月14 |
Accounting risks in commercial banks and countermeasures |
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| ZHANG Qi.Accounting risks in commercial banks and countermeasures[J].Journal of Harbin University of Commerce :Natural Sciences Edition,2002,18(6):693-696. |
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| Authors: | ZHANG Qi |
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| Abstract: | Accounting work plays an important role in the operating of commercial banks, but the risks existing in the accounting work is also considerably high. Therefore, analyzing the accounting risks which commercial banks may have, and trying to take measures to resist them has becoming more and more important. Put forward some ideas about how to resist accounting risks in the commercial banks from various angle on the basis of analyzing the manifestation of the accounting risks. |
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| Keywords: | commercial banks accounting risk accounting system internal control |
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