我国银行业会计风险与防范的探析

一、商业银行会计风险的现状分析······································1（一）商业银行会计风险的基本概念····································1

（二）商业银行会计风险的特征·······································2

1、银行会计风险的隐敝性强········································2

2、银行会计人员的道德风险凸现····································2

3、银行会计风险的信息不对称······································2

4、银行会计风险的形式多元化······································2

（三）商业银行传统的会计核算模式面临的挑战··························3

1、账务组织体系受到严重冲击······································3

2、会计核算过程所蕴含的监督控制功能出现弱化······················3

3、会计管理模式和管理手段的有效性削弱····························4

二、商业银行会计风险产生的原因分析··································4

（一）银行会计管理体制改革相对滞后，不能满足防范银行风险的要求·······4

（二）银行会计制度的建设迟缓，无法满足银行风险防范的需要·············4

（三）会计核算方法的特殊性··········································5

（四）会计人员业务素质低、缺乏风险防范意识···························5

三、防范银行会计风险的对策··········································5

（一）建立健全适应商业银行经营要求的银行内部治理结构和管理会计体系··5

1．尽快改变目前国有商业银行所有者主体虚拟的现状··················5

2．改革现行分级分散的会计核算体制································5

（二）深化银行内部会计监控机制，构建高效会计风险监督保障系统·········6

1．实现内控制度、资源的优化配制···································6

2．运行过程中的监控··············································6

（三）加强银行会计信息真实性、准确性的披露与揭示，提高信息的使用价值·6

1．完善会计报表体系，加强银行风险防范····························7

2．建立有关“充分揭示”的责任制度··································7

3．不断完善银行会计科目体系······································7

（四）进一步贯彻银行会计制度的谨慎原则，为银行稳健经营创造必要的条件·7

1．提高呆帐准备金提取比例········································7

2．加强会计人员职业道德教育······································7

四、参考文献···········································9

内容摘要

 我国商业银行会计风险的现状不容乐观，会计工作作为银行的一项基础性工作，肩负着核算银行业务，反映银行经营成果，预测业务发展前景，参与银行经营决策等重要职责，而银行会计工作自始至终贯穿于银行业务处理的全过程。本文对我国商业银行会计风险的特点和商业银行传统的会计核算模式面临的挑战进行了阐述，进而比较全面地分析了商业银行会计风险产生的原因，阐明了建立完善的会计管理制度是控制商业银行会计风险的根本途径。最后对我国商业银行的会计管理制度改革提出了一些意见和建议。

关键词：商业银行 会计风险 会计 制度 内控