| 金融会计风险的识别与防范 |
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| 引用本文： | 朱庆仙.金融会计风险的识别与防范[J].江苏经贸职业技术学院学报,2007(2). |
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| 作者姓名： | 朱庆仙 |
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| 作者单位： | 江苏经贸职业技术学院,会计系,江苏,南京,211168 |
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| 摘 要： | 随着我国金融体制市场化改革的不断深入和金融领域对外开放度的不断提高,我国金融机构面临的会计风险问题越来越突出。金融会计风险主要表现为票据结算风险、会计核算风险、会计监督风险等形式,其产生主要受外部市场经济环境、金融管理模式及会计人员职业道德素质等因素的影响。防范和控制金融会计风险,必须完善金融会计核算体系和内部控制体系,提高会计人员的综合素质。
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| 关 键 词： | 金融机构 金融会计风险 会计监督 |
Recognition and Prevention of the Risks in Finance Accounting |
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| Authors: | ZHU Qing-xian |
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| Abstract: | With the further marketization reform of financial system and the continuous opening of financial industry in China,the accounting risks problem of financial institutions has become more and more serious.Finance accounting risks mainly take the form of note settlement risks,accounting risks,accounting supervision risks.The reasons include external market economy environment,financial management patterns and the professional qualities of accounting staff.Therefore,in order to prevent and control the finance accounting risks,we must perfect the finance accounting systems and the internal control systems, and improve accountants' qualities. |
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| Keywords: | financial institutions finance accounting risks accounting supervision |
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