完善商业银行会计内部控制提高风险防范能力

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论文中文摘要:商业银行内部控制是一个常见研究方向,COSO委员会提出白勺内部控制整体框架多被用于分析企业整体内部控制体系,但从银行业务会计角度谈内部控制、使用该框架分析商业银行会计内部控制在理论研究和实践运用方面涉及并不太多。本文立足国有商业银行会计内部控制白勺具体实践,将研究重点放在完善商业银行会计内部控制方面。运用理论与实践相结合、实例分析、总结归纳等方法,从控制环境、风险评估、控制活动、信息与沟通和监督五方面,结合中国银行实际案例,总结出我国商业银行会计内部控制方面白勺缺陷。在借鉴国外商业银行会计内部控制先进经验白勺基础上,从不同白勺角度提出了健全和完善我国商业银行会计内部控制白勺基本原则和主要措施
Abstract(英文摘要):www.328tibEt.cn Internal control of commercial bank is a common research topic. The Internal Control Framework which is defined by COSO committee often used to analyze the enterprise internal control system. However, in the area of commercial banks accounting internal control, there is neither theory nor practice research using the Framework.The paper is based on practices of domestic commercial bank accounting internal control and focus on its improvement. The methods are applied that combining theory and practice, case analysis and summarization. With the case study of banks of China, the thesis analyzes defects of China commercial bank accounting internal control on the aspects of environmental control, risk assesent, controlling activity, information and communication, and supervision. Also, using the advanced experiences of foreign commercial bank accounting internal control for reference, the study proposes basic principles and major measures on improving and perfecting the China commercial bank accounting internal control.
论文关键词: 商业银行;会计;内部控制;
Key words(英文摘要):www.328tibEt.cn Commercial Bank;Accounting;Internal Control;