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编号
南京航空航天大学
毕业论文
题 目
商业银行的会计风险防范研
究
学生姓名 学 号 学 院 专 业 班 级 指导教师
顾思雨 091250122 经济与管理学院
会计学 0912501 马珩 教授
二〇一六年四月
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南京航空航天大学
本科毕业设计（论文）诚信承诺书
本人郑重声明：所呈交的毕业设计（论文）（题目：商业银行的会计风险防范研究 ）是本人在导师的指导下独立进行研究所取得的成果。尽本人所知，除了毕业设计（论文）中特别加以标注引用的内容外，本毕业设计（论文）不包含任何其他个人或集体已经发表或撰写的成果作品。
作者签名： 年 月 日 （学号）：
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毕业设计（论文）报告纸
商业银行的会计风险防范研究
摘 要
近年来，无论是世界上还是我国，都不断出现重大银行案件，不只是给经济带来损失，还影响了社会的安宁。尤其是自2008年起，世界金融危机出现，致使银行在经营方面面临着风险。因为没有健全的制度，中国商业银行在实施经营的时候，易出现风险。由过去的案件能够发现，银行风险最易发生在会计领域。由此可以获知，商业银行必须要对会计风险的防范工作加以重视。
本文主要遵循如下的研究思路：首先从理论角度展开阐述，构建了商业银行会计风险管理的理论体系框架，借助典型案例和现状分析，联系风险理论，将识别会计风险的观点提出，充分结合了定量评估以及定性评估的优势，初步构建了风险评估模型。在此基础上就会计管理体制、会计人员以及会计风险披露、技术风险、内部控制、业务流程等多方面的内容展开探究，将应对商业银行会计风险的办法和策略提出，具有实践和理论意义。
关键词：商业银行会计风险,识别,评估,应对
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毕业设计（论文）报告纸
The study on the risk control of commercial banks
accounting operation
Abstract
In recent years, international and domestic banks ' major crime cases emerged endlessly.The cases not only had influenced economic operation but also destroyed thestability of the society. Especially in the period during global financial crisis which broke out in 2008, every bank faced the enormous business risk. Our country’s city commercial banks’institutional improvement is not complete, so they are closer to the risk. Summarized from the past cases, accounting department faced more risk than other departments, so accounting risk prevention becomes very important, it attracts our attention. So it is imperative to strengthen prevention against accounting risk of city commercial banks.
The main exploring points of this paper are mainly reflected as follows.Firstly,aceounting theory related to commereial bank risk management as the basis,cornmereial bank accounting risk is reclassified and identified from the perspeetive of accounting and bank accounting,using a combination of qualitative and quantitative assessment methods, building up a risk assessment model of bank accounting risk.Meanwhile, in the third Part fully in integrated with the bankground of post一crisis era,from the perspective of bank accounting, to explore the highlight question so commercial bank on the treatrnent of derivatives and securitization ofbank assets and other as peets,to supplement and improve the related analysis.Finally,from the accounting management system, intenal accounting controls,bank accounting business processd esign,accounting, information disclosure, accounting personnel and accounting technieal risk,etc., measures and methods dealing with commereial bank accounting risk that have both the oretieal and practical significanee are presented.
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毕业设计（论文）报告纸
Key Words：Commereial bank accounting risk, Discrimination, Assessment coping strategies
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