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The Study on the Discrimination, Assessment and Coping Strategies of the Accounting Risk of Our Country’s Commercial Banks

Author: WangQiao
Tutor: ChenLiJun
School: Dongbei University of Finance
Course: Accounting
Keywords: Commercial bank accounting risk Recognition Assess Response
CLC: F830.42
Type: Master's thesis
Year: 2010
Downloads: 1015
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Abstract

In recent years, an endless stream of major cases of domestic banking and financial institutions from the audit report in 2001 revealed \, to \The \parts of the risk should receive widespread attention. With the deepening of China's economic and financial openness of business restrictions, foreign banks in China are gradually liberalized and increasingly fierce competition in the banking sector. Combined with the heavy losses caused by the financial tsunami just past, bank potential risk should not be underestimated, China's commercial banks to its own system and the regulatory model is not perfect, and more vulnerable to the risk of challenge. Bank accounting as a basic accounting work, and its importance is reflected in operational and management activities of banks accounting supervision, financial information must reflect a true and fair. As the core aspects of the bank accounting operations throughout always bank management, accounting, and more in many ways, directly or indirectly, the impact on the bank's operational risk and credit risk. Meanwhile, in recent years, technological advances and the diversification of customer needs greatly complicated the situation faced by the commercial banks in China than ever before, coupled with the promotion of the emerging trading of derivative financial products and asset securitization, also makes accounting and increased risk of regulatory difficulty will also increase accordingly. Facing complex external environment and human factors, commercial banks accounting work lurks a variety of risks, how to strengthen the bank accounting risk management to actively respond accounting risk is to reduce the loss of funds, an important part of reducing the incidence of cases, is to strengthen the bank's internal control, to further guard against financial risks, the most important. This paper first reviews the related theoretical concepts, a comprehensive exposition of the theory of risk management of commercial banks accounting. By finishing analysis of data and information, through the analysis of comparison between the typical commercial banks, for the status quo of China's commercial banks accounting risk, combined with the risk theory comprehensive identification of ideas on commercial bank accounting risk, the use of qualitative accounting risk identification The flow chart analysis, analysis of the entire process and the major aspects of the commercial banks accounting work, important risk, accounting risk identification, classified as the accounting major business risk, the risk of internal control, accounting personnel, risk, technology risk, accounting information disclosed in the six areas of risk, accounting, supervision and management of risk. For all aspects of the risk from both external and internal analysis of its causes. Based recognition program, and then proposed bank accounting risk assessment system in line with the actual situation of China's commercial banks, and commercial bank accounting risk assessment model was constructed by AHP and fuzzy evaluation method. Through effective assessment of the bank's own risk level and level, so that the bank management accounting risk response targeted. Finally, the key business risks for the identification and assessment of the accounting, internal control risk, the accounting personnel risk, technology risk, accounting risk of information disclosure, accounting supervision and management of risk six proposed specific measures to deal with the risk of commercial banks accounting, including the improvement of accounting management system, accelerating to promote business process reengineering, strengthen internal accounting supervision, strengthen the construction of the accounting personnel, prevention of technical risks and to improve the disclosure of accounting information and revealing. Major exploration point of this paper are: First, the risk management of commercial banks accounting theory and analysis through the status quo and a typical case, the combination of the risks associated with the theory put forward the idea of ??accounting risk identification and analysis of business process diagrams from bank accounting business the angle of re-classification and identification of commercial bank accounting risk, the use of a combination of qualitative and quantitative assessment methods, built up a bank accounting risk assessment model. Finally, from the accounting management system, accounting, internal control, business processes, accounting, technology risk and accounting information disclosure, response measures and methods of both theoretical and practical significance commercial banks accounting risk.

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