A Study On Commercial Bank Accounting Risk And Control

In recent years,our country commercial bank loss caused by the accounting risk events occur frequently,from the typical case,it is easy to find,our country commercial bank risk loss case main types of accounting is the accounting internal control environment construction and management system vulnerabilities and failure.These cases did not reduce because before it happened,instead of increasing,the amount is more and more,scale more and more involved,which fully shows that for our country commercial bank accounting risk there is a huge holes in the management system,and the Suggestions for this awareness is not enough,in a number of deficiencies in the management mode,this also lead to commercial bank accounting risk loss cases have occurred.Therefore,based on the real situation and background,studies our country commercial bank accounting risk is necessary and urgent.Risk through research,improve and perfect accounting system construction,specifications,and strengthen the process control,perfect monitoring and early warning system,optimize personnel structure and improve the personnel quality,the construction of accounting risk,internal control culture is of great significance.In this paper,first of all,it reviews the concept of domestic and foreign relevant theory,expounded the commercial bank accounting risk management theory,and detailed analysis of the commercial bank accounting risk forms,causes and characteristics.Based on the bank of JL,combining the reality of JL bank management,analyses the present situation and typical cases,combined with the relevant accounting risk management theory,using the combination of qualitative and quantitative evaluation method,this paper expounds the JL bank accounting risk management present situation and the goal,and analyses its accounting risk management strategy,puts forward a both theoretical and practical significance of commercial bank accounting risk measures and methods.Reveal JL bank accounting risk management level,compared with the same objective evaluation of their own risk condition;JL bank have a higher risk of accounting of links to key regulation,reduce the possibility of loss,construction of JL bank accounting better tip is put forward.This article adopt the method of case study,JL bank,for example,to point with surface,a preliminary attempt to explore our country commercial bank accounting risk management problems,through the method of observation,analysis of the status quo,analysis of its external causes,through the summary on the current status of the accounting risk management system,attempt to design has the practical value of the bank accounting risk control system and frame structure,expectations for the future of JL bank practice provide certain reference and reference.In addition,through the comparison research,expect risk management to the operation of the commercial Banks in our country also provides certain reference and reference.In a word,study destination and purpose is for the operational risk management of commercial Banks in our country,especially in accounting risk management to provide theoretical reference.