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银行会计是商业银行从事经营活动的基础,银行业的每一笔业务的运作过程,都要通过会计核算来实现。会计风险存在并贯穿于银行会计的全过程,加强银行会计的风险防范,维护健康的会计秩序,是农业银行经营活动安全运营的基础。一、会计风险的表现形式本人根据多年农行工作的实践和对农行会计的多层次、多环节的分析后认为目前农行会计风险主要表现在以下几个方面:1、核算与结算风险。从农行近年发生的一些经济案件中不难看出,这些案件均与会计核算的一些环节失去控制有关。一些支行出现的违规经营,往往首先是从会计核算切入,如账外吸收存款和发放贷款,篡改账表,造假账等。
Bank accounting is the basis of commercial banks engaged in business activities, banking operations every business process, must be achieved through accounting. Accounting risk exists and runs through the whole process of bank accounting. Strengthening risk prevention of bank accounting and maintaining healthy accounting order are the foundation of safe operation of ABC. First, the form of accounting risk According to many years of practice and the Agricultural Bank of China ABC’s multi-level, multi-link analysis that the current ABC accounting risk mainly in the following areas: 1, accounting and settlement risk. It is not difficult to see from some economic cases occurred in recent years in ABC that these cases are related to the loss of control over some aspects of accounting. The illegal operation of some sub-branches often starts with the accounting calculation, such as absorbing deposits and issuing loans externally, tampering with the accounts, faking accounts and so on.