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由于目前人民币加速升值,导致汇率风险加大,再加上我国外汇管理的监管力度也在不断加强,这就使得银行外汇会计业务的风险进一步增加。本文首先阐述了银行外汇会计的对象及特点;其次,分析了银行外汇会计业务存在的风险;最后,从加强对“人”的管理和培训工作、加强外汇会计管理制度的建设、加强外汇会计业务的监督与检查、加强外汇会计业务的内部控制及审计监督等方面就防范银行外汇会计业务风险进行了深入探讨,提出了自己的建议和看法,具有一定的参考价值。
As the current RMB appreciation accelerates, resulting in increased exchange rate risk, coupled with the supervision of China’s foreign exchange control is also continuously strengthened, which makes the bank’s foreign exchange accounting business risk further increased. Secondly, it analyzes the risks existing in the foreign exchange accounting business of the bank. Finally, from strengthening the management and training to the “people”, strengthening the construction of the foreign exchange accounting management system and strengthening the foreign exchange Supervising and inspecting accounting business, strengthening internal control of foreign exchange accounting business and auditing and supervision, etc., And conducted in-depth discussions on the prevention of bank foreign exchange accounting business risks and put forward their own suggestions and opinions, which is of certain reference value.