资源描述:
《我国商业银行会计风险成因及防范对策》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、精品文档就在这里-------------各类专业好文档,值得你下载,教育,管理,论文,制度,方案手册,应有尽有----------------------------------------------------------------------------------------------------------------------------------------------------------China’sCommercialBanksAccountingRiskCausesandCountermeasuresAbs
2、tract:Atpresent,thehiddenriskshavebeenexposed.OurbankriskofhighlurkinChina,sowhynotbankingcrisiseruptedourbankrisk?Howisthegenerationandaccumulationinthesecondchapter?Keyword:CommercialBank,Risk,Countermeasures.Historicalmaterialsshow:Ledmanycountriestothe20thcentury,haser
3、uptedsincethebankingcrisisismainlyduetofailuretoproperlyresolvethebankingrisks.Chinahasbeenpuzzledbythisproblemallalong,whichbecomesagreathiddendangerthreateningeconomytodevelophealthily.Chinesegovernmenthadtakenaseriesofmeasuresoverthepastseveralyears:Legislationfortheban
4、kingin1994,strengtheningfinancialscrupuloussupervisionafter1996,supplementingcapitalof270billionYuanforfourmajorstate-ownedbanksin1998,establishingassetsmanagementcompanyandstrippingnon-performingassetsof14thousandbillionYuanin1999,etc.Butallthesemeasureshavenottouchedtheu
5、nreasonablesystemfoundationofthebankingsystem,thereforeunabletocontroltheriskincrementfundamentallyandimproveperformance.Atpresent,thehiddenriskshavebeenexposed.InfaceofcompetitionandchallengebroughtbyforeignfinancialinstitutionsafterenteringtheWTOin2006,Government’sdeterm
6、inationtothoroughlyreformthecurrentsystemofstate-ownedbanks,foreignexchangereservestothecentralbanklatelastyear,theBankofChina,ChinaConstructionBankinjected45billionU.S.dollars,enrichtheircapital,soastoachieve“BaselAgreement”underthe8%capitaladequacyrate,topromotejoint-sto
7、ckreformofstate-ownedbanksandtheultimatelistingofafundamentalsolutiontotheproblemofincrementalriskofstate-ownedbanks.Thereforeprobingintothecharacteristicofbankrisk,specialsystematicoriginalcause,joint-stockreformationandadministrationstructurewhichareregardedasprimarymesu
8、reshasimportanttheoreticalandrealisticmeaning.ChapteroneexpoundstheformsofChinabankrisksa