Accounting Risks And Their Management Of State-owned Commercial Banks

Finance is the core of national economy whose functioning in a secure way guarantees the economic development and social stability of a country. State-owned commercial bank occupies the most important position, and plays a very important role in financial system. At present, all state-owned commercial banks are in the process of changing into share-holding entities. But recently, they are frequently involved in serious law cases, which indicates the problems inherent in the management of these banks, and has seriously affected the normal procession of state-owned commercial bank reformation. Accounting, as the most basic activity of commercial bank, stays very important throughout the whole process of bank management and administration. Any piece of banking business is realized by means of careful accounting. So the risks a bank faces are closely connected with accounting and show themselves in accounting activities. Therefore, management of accounting risks in commercial banks becomes the focus of bank risk management.This paper, starting from the very practice of accounting risk management of state-owned commercial banks, by means of theoretical study as well as practice, investigation, case analysis, summarization and induction, analyzes the form ,characteristics and causes of accounting risks commercial banks possibly face, and provides practical strategies to avoid accounting risks. This paper is divided into five chapters.Chapter 1 briefly introduces the accounting business and accounting risk management, the major businesses and functions of commercial banks, the function and characteristics of accounting business, its risk management, and the importance of studying commercial bank accounting risk management.Chapter 2, based on general understanding of the categorization and nature of bank accounting business, introduces and analyses all kinds of bank accounting risks, summarizes the four characteristics of commercial bank accounting risks.Chapter 3 analyses the external and internal causes of the bank accounting risks, especially those arising from improper accounting management, accountants...