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Improving Accountancy, Preventing And Removing Risks In Commercial Bank

Posted on:2003-07-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y LuFull Text:PDF
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With the deepening of reform in Commercial Bank of China, risks in Commercial Bank are gradually revealed. And this situation has now been very grim. How to prevent and remove the risks effectively in the bank has been a problem for Commercial Bank of China to resolve immediately. Risks exist in all of the business activities, and similarity exists in the accountancy and business activities of Commercial Bank. That is to say, the process of dealing with accountancy is that of dealing with the business in the Bank, which enables the accountancy in Commercial Bank to exert its special function in the course of preventing and removing risks in the Bank. Therefore, this paper studies how to exert the function of accountancy to prevent and remove the risks effectively in Commercial Bank from the stand of accountancy. The paper is divided into three chapters. The first chapter gives a brief introduction to the definition, varieties and characteristics of the risks in Commercial Bank. It is pointed out that the risks should be prevented and removed in the light of the three principles of Security, Circulating and Profiting through the internal control, financial supervision and market restricting. In addition, it is pointed out after further analysis, that accountancy of Commercial Bank exerts its important function in the course of preventing and removing risks through providing accounting information, applying internal control of accountancy, and carrying out the prudence principle. Chapter two, combining the status-quo of accountancy and risks of Commercial Bank of China, gives an analysis and points out that present accountancy in the Bank can not meet the need of preventing and removing risks. Chapter three proposes the reforming strategies to improve accountancy, and to prevent and remove the risks effectively in the Bank, in the light of the problems existing in Commercial Bank of China and from the stands of reforming the administrative system of accountancy, of perfecting accounting standards, and of establishing accounting information system in Commercial Bank of China.
Keywords/Search Tags:preventing, removing, risks in Commercial Bank, accountancy in Commercial Bank, accounting information
PDF Full Text Request
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