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随着近年银行不良贷款率的上升及金融事件频发而出现的金融风险问题。文章从银行会计风险角度分析,提出了一些银行会计风险防范的措施。近几年从上市银行披露的年度业绩报告来看,2013年~2016年期间,五大行累计处置不良贷款超过16500亿元,不良贷款率上升,贷款回收率下降,金融事件频发,出现很多金融风险。也正因如此,防范和控制中国金融体系的风险这几年一直是政府所关注的焦点,而影响商业银行发展的金融风险中,商业银行会计风险为最主要风险。所谓商业银行会计风险,就是银行机构在经营管理过程中,由于会计核算错误或会计信息提供失误而导致的决策失误,以及因为主客观条件恶化或其他情况,使银行机构的资金、财产、信誉等蒙受损失的可能性。
With the recent rise in the bank’s non-performing loan ratio and the financial risk arising from frequent financial incidents, From the perspective of bank accounting risk analysis, the article put forward some measures for bank accounting risk prevention. In recent years, according to the annual performance report disclosed by the listed banks, the non-performing loans accumulated by the five major branches during the period from 2016 to 2016 have exceeded RMB1,600 billion, the non-performing loan ratio has risen, the loan recovery rate has dropped, financial incidents have been frequent, and many financial risk. Precisely because of this, preventing and controlling the risk of China’s financial system has been the focus of government for several years. Of the financial risks that affect the development of commercial banks, commercial bank accounting risk is the most important risk. The so-called commercial bank accounting risk is the banking institutions in the process of management, due to accounting errors or accounting information provided by the mistakes in the decision-making errors, and because of deteriorating subjective and objective conditions or other circumstances, the banking institutions of funds, property, credit, etc. Lost the possibility of loss.