试论我我国商业银行的会计风险与防范_毕业论文.doc

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1、XXXX职业技术学院毕业论文（设计）课题申报表一、申报课题人的有关资料姓名班级专业出生年月联系电话联系地址及邮编二、论文名称试论我国商业银行的会计风险与防范三、论文纲要一、商业银行会计风险的现状分析（一）商业银行会计风险的基本概念（二）商业银行会计风险的特征（三）商业银行传统的会计核算模式面临的挑战二、商业银行会计风险产生的原因分析·（一）商业银行会计风险的基本概念（二）商业银行会计风险的特征（三）商业银行传统的会计核算模式面临的挑战三、银行会计风险的对策（一）建立健全适应商业银行经营要求的银行内部治理结

2、构和管理会计体系（二）深化银行内部会计监控机制，构建高效会计风险监督保障系统（三）加强银行会计信息真实性、准确性的披露与揭示，提高信息的使用价值（四）进一步贯彻银行会计制度的谨慎原则，为银行稳健经营创造必要的条件四、审批意见指导教师意见指导教师签字：年月日系部意见教学副主任签字：年月日XXXX职业技术学院学生毕业论文（设计）题目：试论我我国商业银行的会计风险与防范姓名：**********学号：**********系部：会计系专业：班级：**********指导老师：**********开题时间：完成时间

3、：Xxxx职业技术学院教务处制目录一、商业银行会计风险的现状分析········································································1（一）商业银行会计风险的基本概念···································································1（二）商业银行会计风险的特征····················································

4、······················21、银行会计风险的隐敝性强··········································································22、银行会计人员的道德风险凸现···································································23、银行会计风险的信息不对称···············································

5、························24、银行会计风险的形式多元化·······································································2（三）商业银行传统的会计核算模式面临的挑战·················································31、账务组织体系受到严重冲击···························································

6、············32、会计核算过程所蕴含的监督控制功能出现弱化········································33、会计管理模式和管理手段的有效性削弱···················································4二、商业银行会计风险产生的原因分析······························································4（一）银行会计管理体制改革相对滞后，不能满足防范银行风险

7、的要求···········4（二）银行会计制度的建设迟缓，无法满足银行风险防范的需要·····················4（三）会计核算方法的特殊性·············································································4（四）会计人员业务素质低、缺乏风险防范意识···············································5三、防范银行会计风险的对策·················

8、····························································5（一）建立健全适应商业银行经营要求的银行内部治理结构和管理会计体系···51．尽快改变目前国有商业银行所有者主体虚拟的现状·································52．改革现行分级分散的会计核算体制··········································