我国商业银行会计风险识别、评估与应对研究

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论文中文摘要:近年来,国内关于银行业的重大案件层出不穷,从2001年我国审计报告揭露的“金融机构利用票据市场管理漏洞将大量商业银行资金投向股市”,到2002年的“房地产开发商虚假按揭骗取银行资金”,再到2003年的“内外勾结骗取银行资金”,2004年的工商银行上海外高桥支行姚康达7141万个人住房贷款案,交通银行2.21亿元不良贷款核销案,2005年中国银行黑龙江河松街支行涉及10亿元票据诈骗的“高山案件”,中国建设银行吉林分行3.2亿元存款蒸发案等,这些案件造成的损失之大、影响之恶劣为我们敲响了警钟,对于银行会计部位的风险应该受到广泛的关注。另外,随着我国经济金融对外开放程度的不断加深,我国对于外资银行的业务限制正逐步放开,银行业竞争日趋激烈。加之刚刚过去的金融海啸造成的重创,银行潜在的风险已经不容小觑,而我国商业银行因其自身制度和监管模式尚不完善,更容易遭受风险的挑战。银行会计作为一项基础性会计工作,其重要性体现在,要求其对银行经营管理活动进行核算监督,反映的财务信息必须真实、公允。由于银行会计业务贯穿于银行经营管理的始终,会计作为核心环节,更是在许多方面直接或者间接的影响着银行的经营风险和信用风险。同时,近年来科技进步和客户需求的多元化使我国商业银行所面临的形势比以前大为复杂,加之新兴的衍生金融产品的交易和资产证券化的推广,也使得会计风险加大,监管难度也相应增大。因此,面临着复杂的环境和人为因素,商业银行会计工作潜伏着各种风险,如何加强银行会计风险管理、积极应对会计风险是减少资金损失、降低案件发生率的重要环节,是加强银行内部控制、进一步防范金融风险的重中之重。本文首先对国内外相关理论概念进行了回顾,全面阐述了商业银行会计风险管理理论。通过对数据和资料进行整理分析,透过典型商业银行之间的分析比较,针对我国商业银行会计风险的现状,结合风险理论提出对商业银行会计风险进行全面识别的思路,利用对会计风险定性识别的流程图分析法,分析出商业银行会计工作的整个流程和主要环节,根据其中的重要风险点,将会计风险的识别,分类为会计主要业务风险、内部控制风险、会计人员风险、技术风险、会计信息披露风险、会计监督管理风险六个方面。针对各方面的风险从外部和内部两方面剖析其产生的原因。以识别程序为基础,进而提出了符合我国商业银行实际情况的银行会计风险评价指标体系,并通过层次分析法和模糊评价方法构建了商业银行会计风险的评估模型。通过有效的评估银行自身的风险水平和等级,以便银行管理层有针对性的进行会计风险的应对。最后,针对识别和评估的会计主要业务风险、内部控制风险、会计人员风险、技术风险、会计信息披露风险、会计监督管理风险六个方面提出了应对商业银行会计风险的具体措施,包括改进会计管理体制,加快推进业务流程再造,加强内部会计监督,加强会计人员队伍建设,防范技术风险和完善会计信息的披露和揭示。本文的主要探索点有:首先以商业银行会计风险管理的相关理论为基础,通过现状和典型案例分析,结合相关风险理论提出了会计风险识别的思路,并利用业务流程图分析法从银行会计业务的角度重新分类和识别商业银行会计风险,运用定性和定量相结合的评估方法,构建起银行会计风险的评估模型。最后,从会计管理体制、会计内部控制、业务流程、会计人员、技术风险以及会计信息披露方面,提出了兼具理论和实践意义的商业银行会计风险的应对措施和方法
Abstract(英文摘要): In recent years, major cases of domestic banking industry emerge in endlessly. From 2001 our country audit report revealed "financial institutions using commercial paper market management diigurement put large commercial banks funding to the stock market", to 2002 "real estate developers diddle bank funds by using false mortgage", again to 2003 "the collusion of inside and outside diddle bank funds", 2004 ICBC shanghai waigaoqiao sub-branch Yao kangda 71.41 million individual housing loan case, 221 million yuan non-performing loans cancel after verification case of bank of communications, Heilongjiang hesong street sub-branch of bank of china "gaoshan case" involved bills mountain reaching one billion yuan, 320 million yuan deposit evaporation case of jilin branch of China construction bank and so on, the big loss and adverse impact of those cases make wake-up call for us, risk prevention and control of bank accounting parts has attracted a lot of attention. In addition, with the deepening opening degree of financial, the business restrictions to foreign banks are gradually liberalized in china, resulting in an increasingly competitive of banking industry. Together with the big hit caused by the just past financial tsunami, the bank’s business risk has to be reckoned, because of its own system and supervision model is still not perfect, China’s commercial Banks are more vulnerable to risk challenge.This not only affects the operation of the economy, but also undermines social stability. After the full liberalization of the banking sector, the foreign banks enter and garrison China in succession, which constitute a strong competitive threat to domestic banks, especially he a significant impact on the business philosophy and risk prevention of bank. Particular the outbreak of the global financial crisis in 2008, which make all banks face a significant business risk. Because of their imperfect system construction, China’s commercial banks are more prone to risk in business process. Bank accounting has always been throughout the bank management, as a core part, accounting affects the bank’s operational risk and credit risk directly or indirectly in many ways, as the high position of bank risk, how to effectively deal with accounting risk has become an important part of risk prevention.Firstly, relevant theoretical concepts at home and abroad are reviewed and theories on risk management of commercial bank accounting are fully elaborated. By sorting and analyzing the data and information, through comparative analysis between typical commercial banks, according to the accounting risk of commercial bank of our country, the accounting risk of commercial bank is divided into accounting supervision management risk, accounting operational risk, accounting information disclosure risk these three types and they are identified specifically, on the basis of fully recognition, internal and external factors that cause it are got In-depth inquiry. Identification and evaluation procedures as the basis, then bank accounting risk evaluation index system that conforms to the reality of china’s commercial bank, assesent model of commercial bank accounting risk is constructed by AHP and fuzzy evaluation method. Through effective evaluation of the bank risk level and grade, so bank management has a targeted response to the accounting risk. Finally, for the identification and assesent of the accounting supervision management risk, accounting operational risk, accounting information disclosure risk these three aspects, specific measures dealing with commercial bank accounting risk are put forward, Including the improvement of accounting management system, to accelerate the business process reengineering, to strengthen internal accounting supervision, to enhance the accounting staff team building, to guard against potential accounting technical risk and to improve the disclosure of accounting information.The main exploring points of this paper are mainly reflected as follows. Firstly, accounting theory related to commercial bank risk management as the basis, commercial bank accounting risk is reclassified and identified from the perspective of accounting and bank accounting, using a combination of qualitative and quantitative assesent methods, building up a risk assesent model of bank accounting risk. Meanwhile, in the third part fully integrated with the background of post-crisis era, from the perspective of bank accounting, to explore the highlight questions of commercial bank on the treatment of derivatives and securitization of bank assets and other aspects, to supplement and improve the related analysis. Finally, from the accounting management system, internal accounting controls, bank accounting business process design, accounting, information disclosure, accounting personnel and accounting technical risk, etc., measures and methods dealing with commercial bank accounting risk that he both theoretical and practical significance are presented.
论文关键词: 商业银行会计风险;识别;评估;应对;
Key words(英文摘要): Commercial bank accounting risk;Discrimination;Assesent;Coping strategies;